TMI Blog1967 (7) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... venue was of the view that this was a drug subject to multi-point tax. But in 1961-62 it changed its view and considered that the commodity falls within the scope of item 51 of the First Schedule to the Madras General Sales Tax Act, 1959. The Tribunal did not agree with that view with the result the revenue is before us in revision. Two writ petitions (W.P. Nos. 1826 and 1827 of 1964) are filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for skin diseases. Its application throughout the body followed by a cold or hot water bath, according to the pamphlet, not only cools the human system but also the brain and eyes and helps to lend beauty. The thailam is said to be good particularly for certain types of skin diseases and itches. The assessee has obtained a permit under the Drugs and Magic Remedies (Objectionable Advertisement) Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "cosmetic" or a "toilet requisite" within the meaning of item 6 of the notification issued by the U.P. Government under section 3-A of the U.P. Sales Tax Act, 1948. Item 6 in the notification there related to "cosmetics and toilet requisites". The learned Judges referred to Webster's Third New International Dictionary for the meaning of the words "toilet" and "cosmetic" and concluded that though w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttur Sandalwood Oil Co. v. The State of Madras[1965] 16 S.T.C. 9., sandalwood oil was held to be not within the ambit of item 51 of the First Schedule to the Madras General Sales Tax Act, 1959, notwithstanding the fact that the oil is a scent and used for dressing the hair. The Court thought that it is not perfume, as sandalwood oil is sold as a base for preparing perfumes. Commissioner of Sales T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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