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of <h1>Talcum powders classified as cosmetics, not toilet articles under sales tax law</h1> The court held that talcum powders were classified as cosmetics under entry 66 of the Bombay Sales Tax Act, 1953, rather than as toilet articles under ... - Issues:- Interpretation of the terms 'toilet articles' and 'cosmetics' under the Bombay Sales Tax Act, 1953.Analysis:The case involved an appeal against the Collector of Sales Tax's decision regarding the taxation of talcum powders sold by the appellants to a buyer. The appellants argued that the powders should be taxed as toilet articles under entry 39 of the Bombay Sales Tax Act, 1953, while the Collector deemed them as cosmetics falling under entry 66. The main issue revolved around the interpretation of the terms 'toilet articles' and 'cosmetics' as per the Act.The appellants contended that since cosmetics were taxed at higher rates, they should be considered luxury items, whereas the powders in question were ordinary toilet articles. They argued that toilet articles are specific instances of cosmetics, and therefore, should be taxed accordingly. On the other hand, the respondent supported the Collector's decision by highlighting that the appellants themselves referred to the powders as face powders in their appeal grounds. The absence of a clear definition of 'cosmetic' in the Act led to a discussion on American publications and authorities defining cosmetics broadly to include various types of powders used for beautification purposes.The American publications cited by the respondent defined cosmetics as articles intended for beautifying or altering appearance, which encompassed face powders and toilet powders. The publications classified powders into different categories such as face powders, talcum powders, and tooth powders, indicating a wide interpretation of the term 'cosmetic.' However, the appellants argued that the broad American definition might not be suitable for adoption in India, emphasizing the distinction between cosmetics and toilet powders based on their intended use and purpose.The court analyzed the definitions of 'cosmetic' and 'toilet powder' from various dictionaries, highlighting the root meanings and connotations associated with each term. They observed that the powders in question were marketed as aids to beautification and were used for both body dusting and as face powders. The court noted that even if the American interpretation of cosmetics was broad, the powders could still be considered aids to beautification and, therefore, as cosmetics. Ultimately, the court held that the powders fell under the category of cosmetics under entry 66 rather than as toilet articles under entry 39, affirming the Collector's decision and dismissing the appeal.
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