https://www.taxtmi.com/caselaws?id=157977 The Andhra Pradesh High Court noted that, for the 1982-83 assessment year, the unamended Entry 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 did not cover "kajal" and "tilakam" as cosmetics. Relying on its earlier decision, the Court treated those goods as falling outside the specific cosmetics entry and therefore taxable as general goods. The operative legal point is that classification depends on the scope of the entry as it stood during the relevant assessment period, and these items were not included within that description. en-us Tue, 31 Jan 1995 00:00:00 +0530 Mon, 14 Oct 2013 16:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157977 The Andhra Pradesh High Court noted that, for the 1982-83 assessment year, the unamended Entry 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 did not cover "kajal" and "tilakam" as cosmetics. Relying on its earlier decision, the Court treated those goods as falling outside the specific cosmetics entry and therefore taxable as general goods. The operative legal point is that classification depends on the scope of the entry as it stood during the relevant assessment period, and these items were not included within that description. Case-Laws VAT and Sales Tax Tue, 31 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157977