TaxTMI 
TaxTMI 
1984 (7) TMI 86
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....ioners are registered exporters. 2. For the year 1978-79 the Government of India announced a scheme known as the "Cash Compensatory Support Scheme" (hereinafter the earlier Scheme) on exports of certain eligible products. Two of such eligible products were "Hair Oils perfumed" and 'Shampoo' included under the general heading "Toiletries and Perfumeries". The 1st petitioner had during the period 1st April 1978 to 31st March 1979 exported perfumed hair-oils and shampoo and thus became entitled to and received cash compensatory support in terms of the earlier Scheme. 3. For the year 1979-80 also the Government of India announced the Cash Compensatory Support Scheme (hereinafter the subsequent Scheme). And therein under the general headin....
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.... "TOILETRIES AND PERFUMERIES" and in terms thereof the petitioners had also received cash assistance. Now, in the subsequent Scheme this item "Hair Oils perfumed" was not expressly or separately specified but there was Item 6 to the effect "Cosmetics and Toiletries, not specified elsewhere (excluding lipstick and shampoo)". One does not find "Hair Oils perfumed" specified elsewhere. Short question, therefore, is: Does the term "Cosmetics and Toiletries" include "Hair Oils perfumed"? Only if the answer is yes, will the petitioners be entitled to cash assistance under the subsequent Scheme. 6. Now, neither of these two Schemes defines 'Cosmetics' or 'Toiletries'. In the absence of any definition, the relevant terms must be construed not in....
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....ions of the Division Bench completely support the petitioners herein :- "Similarly, it is well-known that perfumed hair-oil is an item of cosmetic & toilet requisite. This phrase has been the subject-matter of interpretation in two Supreme Court decisions reported in Sarin Chemical Laboratory v. Commissioner of Sales Tax and State of Gujarat v. Prakash Trading Co. (26 S.T.C. 339 & 30 S.T.C. 348 respectively). 'Hair-oil', as the expression itself indicates, is used for dressing hair. Its object is not only to keep the hair tidy, promote its growth, check baldness but also to beautify appearance. As such, there can hardly be any controversy that it is squarely covered by the entry 'cosmetics & toilet requisites'." The case of the petiti....
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....etion of a specific entry in the earlier Scheme from the subsequent Scheme indicates non-entitlement to the exporter of that particular item for cash assistance, then there was no reason to specifically mention and exclude item 'shampoo' from the subsequent Scheme when the same, exactly in the manner as and like perfumed hair-oils, had also stood deleted from the subsequent Scheme. The very fact that despite such specific deletion, shampoo was again specifically excluded from Item 6 in the subsequent Scheme indicates, to a considerable extent, that the said Item 6 "Cosmetics and Toiletries" while excluding shampoo did not intend to exclude perfumed hair-oils which thus continued to be an item the export of which entitled the exporters to ca....