2009 (1) TMI 819

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....e State against the order of the Tribunal rejecting its claim that hair dye is a cosmetic taxable at the rate of 20 per cent under entry 127 of the First Schedule to the Kerala General Sales Tax Act, 1963. Since notice could not be served on the respondent, this court directed the State to effect service through newspaper publication. Copy of the newspaper publication is produced in court towards ....

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....that the Tribunal has followed the decision of the Andhra Pradesh High Court in Godrej Soaps 20% Limited v. State of Andhra Pradesh [1983] 53 STC 376 and allowed the claim of the respondent by holding that the item is not cosmetic. On going through the said judgment, we find that the court in that case was considering only whether "hair dye" is a "hair lotion". However the learned Government....

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....is a perfume or cosmetic. The meaning of the word "cosmetic" contained in the dictionary is as follows: "1. intended to adorn or beautify the body, especially the face. 2. intended to improve only appearance, superficially improving or beneficial a cosmetic change of surgery or a prosthetic device imitating, restoring, or enhancing the normal appearance."   It is clear from the above....