Medicinal preparation classified outside cosmetic goods where its primary use was cure, not body beautification.

A medicinal preparation made from drugs, herbs, roots and barks was held not to fall within item 51 of the First Schedule to the Madras General Sales Tax Act, 1959. Item 51 covers articles used to beautify the body or face, including scents, perfumes, cosmetics and toilet requisites. The article's pamphlet and intrinsic nature showed it was recommended as a cure for skin diseases, so its primary character was medicinal rather than cosmetic. Incidental beautifying use did not change that classification. The commodity was therefore outside item 51 and not taxable under that entry.

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Issues: Whether the commodity "Sarvaroga Sanjeevi Thailam" fell within item 51 of the First Schedule to the Madras General Sales Tax Act, 1959, as a scent, perfume, cosmetic, toilet requisite, or similar article.

Analysis: The entry in item 51 covers articles used to beautify the body or face, such as scents, perfumes, powders, snows, scented hair-oils, scented sticks, cosmetics, and toilet requisites. The commodity was found, on the pamphlet and its nature, to be a medicinal preparation prepared from drugs, herbs, roots, and barks, recommended as a cure for skin diseases. Its incidental use may lend beauty, but that does not alter its primary character. The nature, composition, and advertised use of the article showed that it was not a cosmetic or toilet requisite, and the cited authorities supported the approach that classification must depend on the true nature of the article.

Conclusion: The commodity did not fall within item 51 of the First Schedule to the Madras General Sales Tax Act, 1959, and was not taxable under that entry.

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