COMMISSIONER SALES TAX Vs. PALI RAM LAXMI NARAIN

JUDGEMENT

(1.) The only question of law that arises for consideration in this revision filed under Section 11 of the U. P. Sales Tax Act by the Commissioner of Sales Tax is whether tikuli (prepared by glass or plastic, pasted on the forehead by ladies) was taxable as unclassified item as held by the revising authority or as cosmetic requisite.

(2.) The appellate and the assessing authorities held it to be cosmetic as it was used for beautification by ladies, both married and unmarried. In revision, this finding was not set aside but it was held as an unclassified item because the department did not press its claim in respect of tikuli before the Full Bench in Commissioner of Sales Tax v. Jai Shri Products 1974 U.P.T.C. 146 (F.B.).

(3.) The rationale of the order is patently erroneous. How could a concession by the standing counsel amount to a declaration of law ? What was not pressed before the Full Bench might have resulted in finality of judgment between the assessee and the department but it did not become a ratio decidendi that tikuli was not cosmetic requisite.