https://www.taxtmi.com/caselaws?id=154289 The Bombay High Court held that "Jai Kajal" was not classifiable as a cosmetic under entry 19 of Schedule E to the Bombay Sales Tax Act, 1959, because the relevant test in common parlance is whether the article is primarily used for beautification. On the material before it, including medical certificates and the product's composition, the Court found the kajal had therapeutic use aimed at maintaining eye health and improving vision. It therefore fell within the residuary entry 22, with the reference answered in favour of the assessee and against the Department. en-us Fri, 23 Nov 1984 00:00:00 +0530 Fri, 16 Aug 2013 17:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154289 The Bombay High Court held that "Jai Kajal" was not classifiable as a cosmetic under entry 19 of Schedule E to the Bombay Sales Tax Act, 1959, because the relevant test in common parlance is whether the article is primarily used for beautification. On the material before it, including medical certificates and the product's composition, the Court found the kajal had therapeutic use aimed at maintaining eye health and improving vision. It therefore fell within the residuary entry 22, with the reference answered in favour of the assessee and against the Department. Case-Laws VAT and Sales Tax Fri, 23 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154289