Common parlance test for cosmetics brings tikuli within taxable cosmetic requisites rather than an unclassified item.

The expression "cosmetics and toilet requisites" was construed in common parlance because it was not defined in the Act. The notification was read broadly, and items such as alta, lipstick, nail polish, beauty boxes, hair clips and hairpins showed that "cosmetic" was not confined to articles consumed in use. Tikuli, being worn by women for beautification and to alter appearance, fell within the popular meaning of a cosmetic requisite; the fact that it could be removed after use did not exclude it. Dictionary meanings were only aids and could not override commercial understanding. Tikuli was taxable as a cosmetic requisite, not as an unclassified item.

---

---

Issues: Whether tikuli, a forehead ornament used by ladies, was taxable as a cosmetic requisite or as an unclassified item under the sales tax notification.

Analysis: The expression "cosmetics and toilet requisites" was not defined in the Act and had to be understood in common parlance. The meaning of "cosmetic" could not be confined to articles consumed or used up in application, because the relevant notification showed that the entry was intended in a wide sense and specifically included items such as alta, lipstick, nail polish, beauty boxes, hair clips and hairpins. Tikuli was found to be used by women for beautification and to alter appearance, and the fact that it could be put on and put off did not take it outside the popular meaning of cosmetic. Dictionary meanings were only aids and could not control the commercial or popular understanding of the item.

Conclusion: Tikuli was taxable as a cosmetic requisite and not as an unclassified item.

---