TMI Blog1979 (3) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, Meerut Range, Meerut, was justified in holding that the turnover of sale of bhimseni kajal was not to be taxed as cosmetic and toilet requisites?" This reference is being treated as a revision in view of the amendment in the law. The assessee manufactures and sells bhimseni kajal. Its disclosed turnover for the year 1968-69 was rejected, and the turnover estimated. The estimated turnover w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the eyes mostly by womenfolk and, as such, it will fall within the category of cosmetics. In the present case, we are not concerned with the case of kajal, but bhimseni kajal, i.e., kajal manufactured by the assessee, which has been found to be an ayurvedic medicine useful for treatment of ailments of the eyes. In view of the findings recorded by the revising authority, it is clear that bhimseni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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