LAWS(SC)-2008-5-70

PONDS INDIA LTD Vs. COMMISSIONER OF TRADE TAX

Decided On May 16, 2008
PONDS INDIA LTD. (MERGED WITH H.L. LTD.) Appellant
V/S
COMMISSIONER OF TRADE TAX, LUCKNOW Respondents

JUDGEMENT

(1.) Leave granted.

(2.) Whether petroleum jelly is a "drug" or a "cosmetic" within the meaning of the provisions of U.P. Trade Tax Act, 1948 is the question involved herein.

(3.) We may at the outset notice the provisions of the Drugs and Cosmetics Act, 1940 (for short, "the Act"). Section 39(aaa) defines "cosmetic" as:-