1984 (11) TMI 300

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....sold by the opponent were 'kumkum' within the meaning of the former entry and were not 'toilet articles' within the meaning of the latter?" 2.. The facts giving rise to this reference are as follows: The respondent is a registered dealer under the Bombay Sales Tax Act, 1959. The respondent made an application by a letter dated 27th August, 1973 to the Commissioner for determining the rate of tax on the sale of auto-sticking bindies sold by the respondent under the name "beauty spots". Along with the said application the respondent sent its cash memo No. 115 dated 17th May, 1973 in respect of the sale of a number of these items by it to one M/s. V.C. Jain. The said application was under section 52 of the Bombay Sales Tax Act. In the ap....

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....ad himself taken the view that kumkum could be in liquid form or in the shape of pencil there was no reason why the meaning of the word "kumkum" could not be extended to the aforesaid beauty spots as well. It is the correctness of this decision which is sought to be tested by way of the aforesaid question before us. 4.. Schedule A consists of a list of goods the sale or purchase of which is free from all taxes. Entry 32 of Schedule A as it stood at the relevant time read "kumkum" (including liquid kumkum). Schedule E consists of a list of goods the sale or purchase of which is subject to sales tax, general sales tax, purchase tax and retail sales tax. Entry 7 of Schedule E as it stood at the relevant time read thus: "Toilet articles incl....

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.... being used merely by way of tradition. Generally a normal Hindu woman, particularly married, would regard it as a requisite for proper grooming. But what we have really to see is whether such article could be more appropriately called a toilet article or kumkum. We find that there is no difference between these bindies or so called "beauty spots" and what is known as "kumkum". All these bindies are round in shape and basically suitable for application in the middle of the forehead. If kumkum in the form of a pencil or in the form of liquid can be regarded as "kumkum" within the meaning of entry 32 of Schedule A, we see no reason why the goods in question before us also should not be so regarded. In our view, although it may be possible to ....