1991 (7) TMI 316

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... red the following question to this Court: "Whether the hair removing soap (depilatory) manufactured and sold by the dealer is covered by entry No. 17 of the First Schedule appended to the Bengal Finance (Sales Tax) Act, 1941, as then in force in Delhi and its sale taxable under clause (a) of sub-section (1) of section 5 of the Act." The dealer was carrying on the business of manufacture and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h we are called upon to interpret occurred in the First Schedule to the said Act and reads as follows: "Cosmetics, but not including kum-kum and soap." The aforesaid entry, possibly, assumes that kum-kum and soap are also cosmetics, but these two items, namely, kum-kum and soap are specifically excluded from entry No. 17. It is no doubt true that the Appellate Tribunal has come to the conclu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X