9911796707
TMI Blog1996 (3) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... 1995, maintaining the reassessment order (relating to assessment year 1987-88) dated March 31, 1987 passed under section 12 of the Rajasthan Sales Tax Act, 1954 (hereinafter be called "the old Act") and assessment order (relating to assessment year 1992-93) dated July 1, 1994 passed under section 10(3) of the old Act, holding sanitary napkin as a toiletry article and cosmetic article respectively and levying tax at the rate of 10 per cent and 12 per cent respectively. 2.. The revision petition No. 8 relates to the assessment year 1987-88 and revision petition No. 9 relates to the assessment year 1992-93. 3.. The facts of the case giving rise to these revision petitions may be summarised thus. The assessee-petitioner carries on the busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the department contended that it was clear from the order dated June 2, 1993 of the assessing authority passed under section 12(1) of the old Act that it related to the assessment year 1987-88 and the notice was admittedly issued under section 12(1) on June 16, 1992, within five years of the assessment year 1987-88. 6.. There is no substance in the aforesaid contention of the learned counsel for the petitioner. It is clear from the reassessment order dated June 2, 1993 that it related to the accounting period from April 1, 1986 to March 31, 1987 and thus the assessment year was 1987-88. The last date for issuing notice under section 12(2) of the Act for the assessment year 1987-88 was March 31, 1993. As already said, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... auze Bandage Manufacturing Company [1992] 84 STC 571 (Guj). 9.. In reply, it has been contended by the learned counsel for the department that the authorities have rightly held sanitary napkins as a toiletry/cosmetic article and not as a medicine. He also contended that in common/commercial parlance, it is considered as such. The petitioner itself did not challenge the earlier assessment orders imposing tax at the residuary rate and not treating it as a medicine. He relied upon Sialkot Trading Company v. Assistant Commissioner of Sales Tax [1980] 45 STC 245 (Delhi), Bhilai Traders v. Commissioner of Sales Tax (1985) 12 STL 244 (MP) (Trib), Sarin Chemical Laboratory v. Commissioner of Sales Tax [1970] 26 STC 339 (SC), Commissioner, Sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... qually important test is about its primary use. Very often by applying the test of primary or principal use of the article in question, the courts have tried to determine the nature of the article. It is not in dispute that sanitary napkins are used to absorb blood and to protect the body from infection. The word "medicine" is comprehensive enough to include anything which is to be applied for the purpose of healing, whether externally or internally. The word "drug" is neither defined in the old Act nor in the new Act. Section 3(b)(i) of the Drugs and Cosmetics Act, 1940 defines it as follows "3(b)(i). All medicines for internal or external use of human beings or animals and all substances intended to be used for or in the diagnosis, treatm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f easy definition although in a given case it may not be difficult to see whether the article falls within that category or not. It has been observed in Commissioner of Sales Tax v. Subhash Stores [1968] 22 STC 9 (MP) at page 11, para 4, as follows: "The meaning of the word 'toilet', as given in Webster's International Dictionary, is 'act or process of dressing, especially, formerly of dressing hair, now usually cleansing and grooming of one's person'. It also means 'the process of washing, grooming and arranging one's self for the day's activities or for a special occasion'. Toilet soap, toiletry, etc., are given as illustrations. 'Toiletry' means 'an article or preparation used in making one's toilet (such as a soap, lotion, cosmetic, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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