https://www.taxtmi.com/caselaws?id=157986 A deodorant cologne marketed as "Bain D" was treated as a cosmetic under entry 19 of Schedule E to the Bombay Sales Tax Act, 1959. The Court held that "cosmetic" has a wide ordinary meaning and is not confined to beautification products; it extends to preparations used to cleanse, protect, or otherwise affect the human body. Because the product was designed to destroy bacteria in perspiration and prevent body odour, with perfume added only to make it acceptable to consumers, it did not fall in the residuary entry. en-us Thu, 09 Feb 1995 00:00:00 +0530 Mon, 14 Oct 2013 17:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157986 A deodorant cologne marketed as "Bain D" was treated as a cosmetic under entry 19 of Schedule E to the Bombay Sales Tax Act, 1959. The Court held that "cosmetic" has a wide ordinary meaning and is not confined to beautification products; it extends to preparations used to cleanse, protect, or otherwise affect the human body. Because the product was designed to destroy bacteria in perspiration and prevent body odour, with perfume added only to make it acceptable to consumers, it did not fall in the residuary entry. Case-Laws Wealth-tax Thu, 09 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157986