https://www.taxtmi.com/caselaws?id=153613 Hair-dye was held not to fall within the expression "hair lotion" in entry 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The expression "cosmetics and toilet preparations" was read in its common parlance and commercial sense because the Act did not define it, and "lotion" was understood as a liquid preparation used externally for cleansing, soothing, medicinal, or cosmetic purposes. Hair-dye, being a colouring material used to blacken grey hair for beautification, was therefore not treated as a hair lotion or taxable cosmetic/toilet preparation under that entry. en-us Fri, 31 Dec 1982 00:00:00 +0530 Thu, 25 Jul 2013 17:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153613 Hair-dye was held not to fall within the expression "hair lotion" in entry 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The expression "cosmetics and toilet preparations" was read in its common parlance and commercial sense because the Act did not define it, and "lotion" was understood as a liquid preparation used externally for cleansing, soothing, medicinal, or cosmetic purposes. Hair-dye, being a colouring material used to blacken grey hair for beautification, was therefore not treated as a hair lotion or taxable cosmetic/toilet preparation under that entry. Case-Laws VAT and Sales Tax Fri, 31 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153613