COMMISSIONER OF SALES TAX Vs. RAJ AND CO

JUDGEMENT

(1.) The short question for consideration in this revision, filed by the revenue, against the order of the Sales Tax Tribunal, Kanpur Bench, is: whether the product, namely, Roshan Shital Tail, manufactured by the assessee, is covered by the entry at serial No. 26 of Notification No. ST-II-1233/X-10(1)-1974 dated 14th April, 1974. The entry at serial No. 26(a), so far as relevant, is cosmetics and toilet requisites including hair oil, hair tonic, etc. Whereas, the assessing officer and the Assistant Commissioner (Judicial) [briefly A. C. (J) ] rejected the contention of the assessee that the product, namely, Roshan Shital Tail, is a medicine, the Tribunal accepted the contention of the assessee, that the product was not hair oil but a medicine.

(2.) I have heard learned counsel for the parties at some length. Before the A. C. (J), as many as 12 pieces of evidence were supplied by the assessee. Proof No. 12 was the carton in which the product of the assessee is supplied to the customers. The description given on the carton has been reproduced by the A. C. (J) in his order. It runs as follows : Roshan shital tail varshon ki athak parishratn avam pahari jari butyun se tayyar kiya gaya hai-yeh tel dimagi kamjori balon ka girna va safed hona adi men labh kari hai tatha mastisk ko shitalta pardan karta hai.

(3.) Considering this description, the A. C. (J) took the view that the product, namely, Roshan Shital Tail, is nothing but a hair oil and it is covered by the entry at serial No. 26(a) of the aforesaid notification. On appeal the Tribunal observed : that oil manufactured and sold by the appellant possesses medicinal properties and is used in treatment of various ailments. I, therefore, hold that it comes under the category of medicine and as such it should be taxed under the category of medicine.