1991 (7) TMI 316

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....s Tax Act, 1975, in respect of the assessment year 1972-73 whereby the Appellate Tribunal has referred the following question to this Court:   "Whether the hair removing soap (depilatory) manufactured and sold by the dealer is covered by entry No. 17 of the First Schedule appended to the Bengal Finance (Sales Tax) Act, 1941, as then in force in Delhi and its sale taxable under clause (a) o....

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....e of the Commissioner of Sales Tax the aforesaid question has been referred to this Court. The entry which we are called upon to interpret occurred in the First Schedule to the said Act and reads as follows: "Cosmetics, but not including kum-kum and soap." The aforesaid entry, possibly, assumes that kum-kum and soap are also cosmetics, but these two items, namely, kum-kum and soap are spe....