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TMI Blog1995 (2) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... ther, on the facts and in the circumstances of the case, the Tribunal was justified in coming to the conclusion that the product 'Bain D' or 'Deodorant Lavender Cologne' had medicinal properties and it would therefore be covered by residuary entry 22 of Schedule E to the Bombay Sales Tax Act, 1959?" 2.. As is evident from the above questions the controversy in this case pertains to the interpretation of the expression "cosmetics" appearing in entry 19 of Schedule E to the Bombay Sales Tax Act, 1959, with a view to ascertain whether the product "Bain D" or "Deodorant Lavender Cologne" manufactured and sold by the assessee is cosmetic falling under that entry. 3.. The assessee made an application to the Commissioner of Sales Tax under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 of Schedule E, at the material time, read as under: "19. Perfumes, depilatories and cosmetics (except soap and articles specified in entry 7 in this Schedule)." The question that falls for determination is whether the product in question falls within the expression "perfumes" or "cosmetics". Before we proceed to decide the issue, it may be expedient to refer to the nature of the product sold by the assessee. According to the assessee itself, the product is meant to destroy bacteria which grow in perspiration and to make it acceptable to the users small quantity of perfume is added thereto. It is made of substances like: (a) Isopropyl alcohol, (b) prophylone glycol, (c) hexachlorophene, (d) perfume and (e) propellants. A certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd of wide import and takes within its sweep a variety of products or items including "anti-perspirants". Webster's Third New International Dictionary defines the word "cosmetic" as a preparation (except soap) to be applied to the human body for beautifying, preserving or altering the appearance of a person (as for theatricals) or for cleansing, colouring, conditioning or protecting the skin, hair, nails, lips, eyes or teeth. 6.. It is thus clear that the word "cosmetic" is not confined to products which are used for beautification but also refers to those products which are used for cleansing the body, e.g., "anti-perspirant" or "deodorant" which is used to destroy bacteria growing in perspiration and prevent body odour. Such products ..... X X X X Extracts X X X X X X X X Extracts X X X X
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