1982 (12) TMI 159

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....t, then it will be taxable as general goods at 4 per cent at every point of sale. The Sales Tax Appellate Tribunal held that hair-dye is a hair lotion which is one of the items mentioned in entry 36. The petitioners are manufacturers and dealers in soaps, chemicals, cosmetics, and cattle-feed marketed under the brand name of "Godrej Soaps Limited". They also manufacture hair-dye. In this revision it was submitted by the learned counsel for the petitioners that hair-dye is not a hair lotion, therefore, it cannot be taxed under entry 36 of the First Schedule to the Act. On the other hand, it was submitted by the learned Government Pleader that the hair-dye is a hair lotion, and therefore, it could be taxed under that entry. Entry 36 ....

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....ent and applied to the skin, esp., of the face and hands, after shave."   In Shorter Oxford Dictionary, lotion is defined as: "(1) to wash; the action of washing (the body); washing with a medicinal preparation; (2) the washing of metals, medicines, etc., in water to cleanse them; (3) a liquid preparation used externally to heal wounds, relieve pain, beautify the skin, etc." In Random House Dictionary of the English Language, the meaning of "lotion" is given as follows: "1. A liquid usually aqueous or sometimes alcoholic preparation containing insoluble material in the form of a suspension or emulsion, intended for external application without rubbing, for skin conditions such as itching, infection, allergy, or the like. 2.....