STATE OF ANDHRA PRADESH Vs. UNITED AGENCIES

JUDGEMENT

(1.) The question that arises for consideration in this tax revision case filed by the State under section 22 of the Andhra Pradesh General Sales Tax Act, 1957, is whether "kajal" and "tilakam" etc., are cosmetics within the meaning of entry 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The question arose in the assessment year 1982-83 when the unamended entry was in force.

(2.) The point is covered by a judgment of this Court in M. Radhakrishna Murthy and Co. v. Commercial Tax Officer [1989] 75 STC 426. It was held therein that entry 36, as it stood then, did not include "tilakam" and "kajal" and that those goods were taxable as general goods. Following that judgment, we set aside the order under revision as the Tribunal held that "tilakam" and "kajal" fall under entry 36. The tax revision case is accordingly allowed, but in the circumstances without costs.

(3.) Petition allowed.