1993 (9) TMI 353

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.... 1992, passed by the Sales. Tax Tribunal, II Bench Gorakhpur, whereby it partly allowed the dealer's as well as Commissioner's appeal for the assesssment year 1986 - 87. 2. I have heard the learned Counsel for the revisionist and the learned Standing Counsel and have also gone through the material on the record of the revision. 3. The assessee deals in various things and the dispute rais....

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....ems were medicines and were liable to be taxed as such at lower rate. 5. As regards Vaseling i e. Petroleum Jelly it is specifically included in the category of cosmetics and toilet requisites vide Entry No. 26 (a) of Notification No. Sr - IM233/X - I0 (1) - 1974 dated 14 - 4 1974. Therefore, it cannot be contended that the Vaseline is not cosmetic or a toilet requisite. 6. As regards Emami Natu....

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....only item now left is Himtaj Oil. The Assessing Officer treated this article as a cosmetic. On appeal, the learned Assistant Commissioner (Judicial) held it to be a medicine. He has observed that it was a medicinal oil and its main function is to relieve pain. He has mentioned that this oil is used for Headache, Sambalbai, Adhkapari etc. The learned Tribunal in its order has observed that this oil....