1994 (6) TMI 195

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....r cent taking the view that it falls under item 36. The petitioner carried the matter in appeal to the Appellate Deputy Commissioner contending that it does not fall under item 36, that it falls under general item, that it would be entitled to an exemption as the total turnover is less than two lakh rupees and that even if it exceeds two lakh rupees the rate applicable to it would be only 5 per cent and not 10 per cent as levied. The appeal was dismissed. The matter was further carried in appeal to the Sales Tax Appellate Tribunal. The Tribunal by order dated November 15, 1990, dismissed the appeal. As against that order of the Tribunal the present revision has been filed. Shri Girish Kumar, learned counsel for the petitioner, contends t....

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....bove findings which are based on the literature supplied by the petitioner it is evident that it satisfies the requirements of both hair tonic as well as cosmetics. We may now refer to the judgments of various High Courts relied upon by the learned counsel for the petitioner. In Deputy Commissioner of Sales Tax v. Sukumaran [1989] 74 STC 185, the first case relied on by the learned counsel, the question before a Division Bench of the Kerala High Court was whether "Rasna" falls within the meaning of entry 25-P of the First Schedule to the Kerala General Sales Tax Act, 1963. The Division Bench held that it did not. A perusal of the judgment shows that the case turned on the wording of the entry. To bring "Rasna" within the meaning of th....