Sales tax classification turns on market character and product qualities; hair dresser held covered by cosmetic entry.

For sales tax classification, the decisive test is whether the commodity, on its own qualities and market character, answers the description of an item in the relevant schedule entry. Applying that test, the court treated Rita as a heavily concentrated hair dresser intended to be mixed with oil before use and suitable for application on hair with a cooling and grooming effect. It held that the product fell within item 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 as a hair tonic, hair oil, hair lotion or other cosmetic and toilet preparation, and upheld the revenue's classification.

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Issues: Whether 'Rita' is classifiable under item 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 as a hair tonic, hair oil, hair lotion or other cosmetic and toilet preparation.

Analysis: The product literature showed that Rita was a heavily concentrated hair dresser intended to be mixed with oil before use, and that it was suitable for application on hair with a cooling and grooming effect. The deciding consideration was whether the article, on its own qualities and market character, answered the description of any of the goods covered by entry 36. The Court also distinguished the cited precedents on the ground that each turned on the specific wording of the relevant entry and did not assist the assessee on the present classification.

Conclusion: Rita falls within item 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, and the classification adopted by the revenue was in law.

Ratio Decidendi: For classification under a sales tax entry, the decisive test is whether the commodity, on its established qualities and market description, falls within one of the enumerated items in the relevant schedule entry.

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