TMI Blog1982 (12) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal held that hair-dye is a hair lotion which is one of the items mentioned in entry 36. The petitioners are manufacturers and dealers in soaps, chemicals, cosmetics, and cattle-feed marketed under the brand name of "Godrej Soaps Limited". They also manufacture hair-dye. In this revision it was submitted by the learned counsel for the petitioners that hair-dye is not a hair lotion, therefore, it cannot be taxed under entry 36 of the First Schedule to the Act. On the other hand, it was submitted by the learned Government Pleader that the hair-dye is a hair lotion, and therefore, it could be taxed under that entry. Entry 36 of the First Schedule to the Act reads as follows: "36. Cosmetics and toilet preparations, At the point of firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined as: "(1) to wash; the action of washing (the body); washing with a medicinal preparation; (2) the washing of metals, medicines, etc., in water to cleanse them; (3) a liquid preparation used externally to heal wounds, relieve pain, beautify the skin, etc." In Random House Dictionary of the English Language, the meaning of "lotion" is given as follows: "1. A liquid usually aqueous or sometimes alcoholic preparation containing insoluble material in the form of a suspension or emulsion, intended for external application without rubbing, for skin conditions such as itching, infection, allergy, or the like. 2. A liquid cosmetic, usually containing agents for soothing or softening the skin, esp., that of the face or hands: after-shave l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine dropper or a swab of absorbent cotton) and massaged into the scalp. For dry hair, ointments and pomades are used, which serve to supply the lack of natural lubrication in the scalp." The meaning given for lotion in these books shows that lotion is a medicinal preparation applied externally for skin disorders. Hair-dye is a coloring material and it is used for beautification to blacken the gray hair. It is not used as a medicinal preparation to cleanse the hair or for skin disorders. Therefore, we hold that hair-dye is not hair lotion within the meaning of entry 36 of the-Act. Consequently we set aside the order of the Sales Tax Appellate Tribunal, Hyderabad. Accordingly, the tax revision case is allowed with costs. Advocate's fee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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