Popular parlance test for sales tax classification places mehdi powder in cosmetics and toilet requisites, attracting higher tax.

Sales tax classification of mehdi powder turned on its popular and commercial meaning, not on any incidental ceremonial use. As an article commonly understood to beautify the person and improve appearance, it fell within the entry for cosmetics and toilet requisites. The consequence was classification as a cosmetic article taxable at 10 per cent, rather than as an unclassified good taxable at 2 per cent.

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Issues: Whether mehdi powder used by womenfolk for colouring was a cosmetic article taxable at 10 per cent or an unclassified item taxable at 2 per cent for the relevant assessment year.

Analysis: Classification under the sales tax entry had to be determined by the popular meaning of the commodity as understood in common or commercial parlance, not by the mere possibility of ceremonial or incidental use. Mehdi powder was understood in ordinary use as an article employed to beautify the person and improve appearance. On that footing, it fell within the entry for cosmetics and toilet requisites.

Conclusion: Mehdi powder was held to be a cosmetic article taxable at 10 per cent and not an unclassified good taxable at 2 per cent.

Final Conclusion: The reference was answered by classifying mehdi powder under cosmetics and toilet requisites, with the consequence that it was taxable at the higher rate.

Ratio Decidendi: Goods under a sales tax classification entry are to be identified according to their popular or commercial parlance meaning, and an article commonly understood as serving a beautifying function falls within the cosmetic category.

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