1976 (8) TMI 141 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad determined that mehdi powder is considered a cosmetic item taxable at 10 per cent, based on its common usage for beautification. The court upheld the decision that mehdi falls under the category of "cosmetics and toilet requisites." The assessee's plea was rejected, and the judgment was in favor of taxing mehdi as a cosmetic article.