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TMI Blog1967 (7) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... ". For the two years preceding the assessment year 1961-62, the revenue 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drugs, herbs, roots and barks and is recommended as a good cure 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 und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] 19 S.T.C. 480., has held that a plastic safety-razor is not a "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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at case is similar to item 51 with which we are concerned. In Mettur 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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