After shave lotion classification under sales tax law: not cosmetics or medicine, but unclassified goods under Schedule VII.

After shave lotion was required to be classified under common parlance and dictionary meaning because no specific entry covered it for the relevant assessment year. It did not qualify as cosmetics or toilet preparations, since it was not intended to beautify the body, and its antiseptic use did not make it a medicine, which must be used for treatment or prevention of disease. It was therefore treated as unclassified goods under Schedule VII rather than under item 36 or item 37 of the A.P. General Sales Tax Act, 1957.

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Issues: Whether after shave lotion was classifiable as cosmetics and toilet preparations under item 36 of the First Schedule to the A.P. General Sales Tax Act, 1957, as drugs and medicines under item 37, or as unclassified goods under Schedule VII.

Analysis: In the absence of a specific entry covering after shave lotion for the relevant assessment year, its classification had to be determined on the basis of common parlance and dictionary meaning. Cosmetic means a preparation intended to beautify the body, especially the face, while medicine is a preparation used for treatment or prevention of disease. After shave lotion was found to answer neither description. Its antiseptic use did not make it a medicine. Since it did not fall under either specific entry, it was liable to be treated as unclassified goods under Schedule VII.

Conclusion: After shave lotion was correctly classified as unclassified goods under Schedule VII, not as cosmetics or medicines.

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