Hair dye as a cosmetic under sales tax law restored as taxable within the residuary entry for perfumes and cosmetics.

Hair dye was held to fall within the ordinary meaning of "cosmetic" under entry 127 of the First Schedule to the Kerala General Sales Tax Act, 1963. The court treated the residuary entry as covering perfumes and cosmetics not separately listed and applied the common understanding of cosmetics as products used to adorn, beautify, or improve appearance superficially. Because hair dye is ordinarily used to restore the colour of greying hair and improve appearance, it was brought within the taxable entry. The assessment treating hair dye as a taxable cosmetic was restored and the Tribunal's contrary view was set aside.

---

---

Issues: Whether hair dye falls within entry 127 of the First Schedule to the Kerala General Sales Tax Act, 1963 as a cosmetic taxable at 20%.

Analysis: Entry 127 covers perfumes and cosmetics not mentioned elsewhere in the Schedule, along with specified illustrative items of the same genus. The term "cosmetic" was understood in its ordinary sense as something intended to adorn, beautify, or improve appearance superficially. Hair dye is ordinarily used to restore the original colour of greying hair and thereby improve appearance. On that basis, it falls within the description of cosmetic and is covered by the residuary part of entry 127.

Conclusion: Hair dye is a cosmetic and is taxable under entry 127 of the First Schedule to the Kerala General Sales Tax Act, 1963.

Final Conclusion: The assessment treating hair dye as a taxable cosmetic was restored and the Tribunal's contrary view was set aside.

Ratio Decidendi: An item used to restore or enhance appearance falls within "cosmetics" under a residuary sales tax entry covering perfumes and cosmetics.

---