Wide meaning of "cosmetic" covers deodorant cologne used to prevent body odour and destroy perspiration bacteria.

A deodorant cologne marketed as "Bain D" was treated as a cosmetic under entry 19 of Schedule E to the Bombay Sales Tax Act, 1959. The Court held that "cosmetic" has a wide ordinary meaning and is not confined to beautification products; it extends to preparations used to cleanse, protect, or otherwise affect the human body. Because the product was designed to destroy bacteria in perspiration and prevent body odour, with perfume added only to make it acceptable to consumers, it did not fall in the residuary entry.

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Issues: Whether the product sold as "Bain D" or "Deodorant Lavender Cologne" is a cosmetic within entry 19 of Schedule E to the Bombay Sales Tax Act, 1959, or falls under the residuary entry.

Analysis: The product was found to contain antibacterial ingredients intended to destroy bacteria in perspiration and prevent body odour, with only a small quantity of perfume added to make it acceptable to consumers. The expression "cosmetic" was held to be of wide import and not confined to articles used merely for beautification. It includes preparations used for cleansing, protecting, or otherwise affecting the human body, and in common parlance deodorant cologne is regarded as a cosmetic. On that approach, the product answered the description of a cosmetic under entry 19 of Schedule E and could not be relegated to the residuary entry.

Conclusion: The product is a cosmetic falling under entry 19 of Schedule E to the Bombay Sales Tax Act, 1959, and the answer is against the assessee and in favour of the Revenue.

Ratio Decidendi: A deodorant cologne used to destroy perspiration bacteria and prevent body odour falls within the ordinary and wide meaning of "cosmetic" under the taxing entry.

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