COMMISSIONER OF SALES TAX Vs. MURARI BROTHERS

JUDGEMENT

(1.) THE revising authority has referred the following question of law for the opinion of this Court :

(2.) THIS reference is being treated as a revision in view of the amendment in the law.

(3.) SRI V. D. Singh, the learned standing counsel, urged that kajal is used for the beautification of the eyes mostly by womenfolk and, as such, it will fall within the category of cosmetics. In the present case, we are not concerned with the case of kajal, but bhimseni kajal, i.e., kajal manufactured by the assessee, which has been found to be an ayurvedic medicine useful for treatment of ailments of the eyes. In view of the findings recorded by the revising authority, it is clear that bhimseni kajal sold by the assessee is primarily used for its medicinal qualities and not for beautification of the eyes.