1953 (4) TMI 10

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..... rticle" within the meaning of item 11 of the amended Schedule I of the Sales Tax Act. The preparation is called "Medicated Brahmi Oil" and the further description given of it on the carton is that it is "a specific for headache, burning of the eyes, insomnia, hysterial and other mental troubles, highly efficacious in falling and grey hair". The departmental authorities have proceeded on the basic .....

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..... dy and whether the object underlying its use is, mainly to prepare oneself to face the day's tasks with confidence. That, I imagine, is the prime object of all toilet. Judged by these criteria, the commodity under consideration will clearly be a toilet article. 3.. For the reasons given above, the departmental decision appears in essence to be correct. The application for revision is, therefore, .....

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