TMI Blog1993 (8) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... view that Dettol antiseptic cream ought to have been taxed at the rate of 15 per cent instead of 8 per cent, by placing reliance on entry 70 of the list of taxable goods. The Assistant Commissioner upset the assessments being of the view that Dettol antiseptic cream was not cosmetic. The conclusion of the Assistant Commissioner found favour with the Orissa Sales Tax Tribunal (in short, "the Tribunal"). On being moved by the Revenue under section 24(1) of the Act the following question has been referred to this Court for opinion. "Whether, the Sales Tax Tribunal is correct to hold Dettol antiseptic cream is a drug and therefore, is subject to tax at 8 per cent instead of 16 per cent as per specific entry under serial 70(ii) of the list of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " as "a preparation intended to beautify the hair, skin or complexion". Encyclopaedia Britannica says that cosmetics are substances especially prepared to improve, beautify and generally increase the attractiveness of the person; cosmetic preparations are, therefore, intended to promote the health and beautifying of the complexion, hair, hands and nails. The definitions quoted above thus show that the term "cosmetics" is a general term which would include all articles intended to beautify, adorn, protect or improve the skin, the human body or any part thereof. It means a preparation designed to beautify hair, skin or complexion or to alter appearance of the body or for cleansing, colouring, conditioning or protecting skin, hair, nails, eyes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for use as a component of any such articles, except that such terms shall not include soap. "Modern Cosmetics" by E.G. Thomsson [1947] published by the Drug and Cosmetic Industry, New York, has classified cosmetics into emulsion powders, sticks, cakes, oils, mucilages, jellies, suspensions, paster, soap and solution, and powders have been classified as face powders, talcum powders, tooth-powders. Similarly, Maison G. de Navarra's "The Chemistry and Manufacture of Cosmetics" [1941] published by D. Van Nostran and Company. Inc., New York, defines cosmetics as creams, lotions, powders, make-up soap, miscellaneous (permanent wave, dental, depilatory, bath, mask, manicure, sun- ten). The said publisher's publication in 1953 in "Van Nostran Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubstance, organic or inorganic, used alone or as ingredient, adulterate with drug, especially with narcotic or poison; nauseate". According to Webster's Dictionary "drug" means "any substance used as a medicine or in the preparation of medicines or chemical mixtures". According to Encyclopaedia Britannica, "drug" means a substance ordinarily used for the treatment of disease which either suppresses or enhances the normal activity of the cell, tissue or organ on which it exerts its action. According to Dorland's Pocket Medical Dictionary "drug" means "any medical substance". 4A. Emphasis is laid on the expression "creams of all descriptions and varieties" to further the case of the Revenue. As the entry itself shows, the articles relate to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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