https://www.taxtmi.com/caselaws?id=164646 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. en-us Fri, 30 Jan 2009 00:00:00 +0530 Mon, 28 Apr 2014 17:32:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164646 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. Case-Laws VAT and Sales Tax Fri, 30 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164646