TMI Blog1956 (6) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... e two entries are reproduced below: "Entry 39: Toilet articles except such articles as may be speci- fied by State Government by notification in the Official Gazette"- (Sales tax half anna in the rupee). "Entry 66: Perfumes, depilatories and cosmetics (except hair oils)"-(Sales tax one anna in the rupee). The Collector of Sales Tax has held that the articles in question were cosmetics, and, therefore, liable to tax under entry 66. 2.. The question that arises in this case is what meanings are to be given to the expressions "toilet articles" and "cosmetics" used respectively in entries 39 and 66. Mr. B.C. Joshi for the appellants has contended that as cosmetics were taxed at higher rates they must be regarded as luxury articles, while the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used as face powders, Mr. Kabe has contended that face powders be- ing clearly cosmetics, these powders must be regarded as falling under entry 66. 3.. The following American publications and authorities have been referred to by Mr. Kabe. The Federal Food, Drugs and Cosmetics Act defines the term "cosmetic" as meaning (1) articles intended to be rubbed, poured, sprinkled or sprayed or introduced into or otherwise applied to the human body or any part thereof for cleansing, beautifying, promoting attractiveness or altering the appearance, and (2) articles intended for use as a component of any such articles, except that such terms shall not include soap. "Modern Cosmetics" by E.G. Thomsson (1947) published by the Drug and Cosmetic Industr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the meaning given in America to the expression is too wide for being adopted in this country. In Chamber's 20th Century Dictionary cosmetic is defined as "(adj.) purporting to improve beauty, esp. that of the complexion;-(n.) a preparation for the purpose". Toilet has been defined in the said dictionary as a cloth for the shoulder during hair-dressing: a toilet-cover: a toilet-table: a dressing-table with a mirror: the articles used in dressing: mode or process of dressing: a reception of visitors during dressing: the whole dress and appearance of a person, any particular costume: a dressing- room, bathroom, or lavatory: the cleansing and dressing of a wound. In Webster's International Dictionary, Second Edition, "cosmetic" is defin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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