TaxTMI 
TaxTMI 
1970 (1) TMI 71
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....assessee and the department was whether ingoor and sindoor were "cosmetics and toilet requisites" or "dyes, colours and compositions thereof" within the meaning of entries 3 and 6 of the notification dated 1st April, 1956, issued under section 3-A of the U.P. Sales Tax Act, on the one hand, or whether these articles were unclassified items taxable under section 3 of the Act on the other. The asses....
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....r ingoor and sindoor under these circumstances are taxable under section 3-A or under section 3?" The Judge (Revisions) found as a fact that ingoor and sindoor are not used by all sorts of ladies but are used only by married ladies, not for the purposes of beautifying their faces, but to show that their husbands are still alive. In Webster's Third New International Dictionary the word "cosme....
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....of this Court held that the dictionary meaning is very wide and toilet requisites cover a large variety of articles ranging from toilet-paper, toilet cloth to the requirements of the dressing table and bath-room. If that is the meaning which has to be given to toilet requisites then a safety razor would conceivably fall within it. Such meaning could only have been given if item 6, "toilet requisit....
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....ll, therefore, appear that such articles that are used for the purpose of beautifying the human body or for preserving or altering the appearance of a person, would alone come under this term "cosmetics and toilet requisites" as used in the aforesaid notification. On the finding of fact ingoor and sindoor are not used for beautifying the face or the body. Their use is confined to married....