1979 (3) TMI 187

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.... "Whether, on the facts and in the circumstances of the case, the Additional Judge (Revisions), Sales Tax, Meerut Range, Meerut, was justified in holding that the turnover of sale of bhimseni kajal was not to be taxed as cosmetic and toilet requisites?" This reference is being treated as a revision in view of the amendment in the law. The assessee manufactures and sells bhimseni kajal. Its d....

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....erties. Sri V.D. Singh, the learned standing counsel, urged that kajal is used for the beautification of the eyes mostly by womenfolk and, as such, it will fall within the category of cosmetics. In the present case, we are not concerned with the case of kajal, but bhimseni kajal, i.e., kajal manufactured by the assessee, which has been found to be an ayurvedic medicine useful for treatment of a....