1998 (9) TMI 607

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....se is filed against the order dated March 20, 1998 passed by the Sales Tax Appellate Tribunal in T.A. No. 188 of 1997. 2.. The disputed turnover relates to the sales of "after shave lotion". The assessing authority treated it as falling under item 36 of the First Schedule to the A.P. General Sales Tax Act, 1957 (for short, "the Act") and held that it is a cosmetic and toilet preparation. On app....

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....uestion, therefore, is whether "after shave lotion" falls under item 36 or item 37. If it does not fall under item 36 or 37, automatically it falls under the general goods, viz., "unclassified goods" under Schedule VII of the Act. 4.. Let us now examine whether after shave lotion is a cosmetic and toilet preparation. In the absence of a specific entry, we have to rely on common parlance test or....

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....e; whereas the "medicine" is used for treatment or prevention of a disease, especially one taken by mouth. Therefore, it is difficult to hold that "after shave lotion" can be treated as a "cosmetic" or a "medicine" as it is not used for beautifying the face or for treatment of a disease or prevention of a disease. Hence, it is neither a "cosmetic" nor a "medicine". If it does not fall under item 3....