1998 (9) TMI 607

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 8 of 1997. 2.. The disputed turnover relates to the sales of after shave lotion . The assessing authority treated it as falling under item 36 of the First Schedule to the A.P. General Sales Tax Act, 1957 (for short, the Act ) and held that it is a cosmetic and toilet preparation. On appeal, the appellate authority allowed the appeal and held that after shave lotion falls under item 37, viz., .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6 or 37, automatically it falls under the general goods, viz., unclassified goods under Schedule VII of the Act. 4.. Let us now examine whether after shave lotion is a cosmetic and toilet preparation. In the absence of a specific entry, we have to rely on common parlance test or the dictionary meaning. The Concise Oxford Dictionary (new edition) meaning of cosmetic is 1. intended to adorn o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... it is difficult to hold that after shave lotion can be treated as a cosmetic or a medicine as it is not used for beautifying the face or for treatment of a disease or prevention of a disease. Hence, it is neither a cosmetic nor a medicine . If it does not fall under item 36 or 37, viz., cosmetic or medicine, it falls only under the unclassified goods under the Seventh Schedule to the Act. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X