(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:-