1963 (7) TMI 71

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....C.P. and Berar Sales Tax Act, 1947, or is a medicinal oil and consequently liable to tax at Re. 0-0-6 in the rupee under section 5(i)(c) of that Act?" 2.. The assessee, Shri Sadhna Aushadhalaya, Jabalpur, deals in the manufacture and sale of Ayurvedic preparations. The turnover of the material assessment year included sales of the value of Rs. 520-8-0 of a hair-oil known as "Maha Bhringraj Hair-oil" manufactured and sold by the assessee. The Assistant Sales Tax Officer, Jabalpur, treated this hair-oil as a "toilet article" falling under entry No. 11 of Schedule I of the Central Provinces and Berar Sales Tax Act, 1947 (hereinafter referred to as the Act), and taxed it at the rate of Re. 0-1-0 in a rupee under section 5(1)(a) of the Act. T....

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....hether Maha Bhringraj Hair-oil is an article falling under entry No. 11. The assessee's argument, which prevailed with the Board of Revenue, is that the hair-oil manufactured by them is not a "toilet article" but a "medicinal preparation" inasmuch as the oil is prepared and manufactured according to a certain formula given in Ayurvedic medicinal books, that it has a bad odour, and that it is a specific for headache, burning of eyes, and for preventing falling hair. In our opinion, there can be little doubt that the oil in question is a "toilet article" as well as a "cosmetic". The question whether an oil, which is to be applied to the hair, is or is not a "cosmetic" or a "toilet article" does not depend on its fragrance or on the formula ac....

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....ir-tonic and to prevent dandruff, falling hair and baldness and to cool the brain does not cease to be a hair-oil merely because it is manufactured and sold by a person dealing in medicines and according to a process more complex than used in the manufacture of ordinary hair-oil. The object of all hair-oils is to tidy the hair, to promote luxuriant growth of hair and to prevent dandruff and falling hair, and it cannot be denied that if a hair-oil produces the effects proclaimed and claimed in regard to it, then the appearance of the person using it is undoubtedly improved. We have no doubt that the hair-oil manufactured by the assessee is a "toilet article" and falls also within the meaning of the term "cosmetics". 4.. Learned counsel fo....