1976 (8) TMI 141

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....rt: "Whether mehdi was a cosmetic item taxable at 10 per cent or an unclassified goods taxable at 2 per cent in the year 1967-68?" The assessee, a manufacturer of mehdi powder used by the womenfolk for colouring, claimed before the assessing authority that it was liable to tax as an unclassified item. His plea was accepted, but, on appeal, the Assistant Commissioner (Judicial) was of the opinion ....

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....commercial circle or in popular parlance. The decisive factor cannot be the use to which a particular commodity is capable of being put to, but how it is commonly used. It may be that mehdi is used on ceremonial occasions, but in popular parlance it is understood as an article which is used to improve a woman's appearance and to make her look more attractive. The entry "cosmetics and toilet requis....