MURARI BROTHERS Vs. ASSISTANT COMMERCIAL TAXATION OFFICER

JUDGEMENT

(1.) THE Board of Revenue for Rajasthan at Ajmer has referred the following question for the consideration of this Court: - "whether Bhimsaini Kajal, Nagjyoti & Baljyoti manufactured and sold by the assessee are a cosmetic or a medicine?"

(2.) BY the notification dated March 2, 1963 the State Government notified the various rates of tax which it intended to charge on different commodities and entries 13,59 and 65 of the aforesaid notification, which are relevant for our present purpose, are reproduced below: - "13. Medicines, Drugs & Pharmaceutical Preparations of all sorts. 2% xx xx xx 59. Perfumery, Cosmetic & all toilet soaps, tooth pastes including Manjan, Combes, Brushes, hair oils etc. 10% xx xx xx 65. Goods not covered by S. No. 1 to 64. 6%

(3.) LEARNED counsel for the assessee also relied upon a certificate of In-charge Government Ayurvedic College Laboratory and a Test Certificate of Shri-ram Trust. He also relied upon the pamphlet supplied alongwith the three varieties of Kajal. The assessee has described in the pamphlets the effect of using the three varieties of Kajal manufactured by him which is mainly of keeping the eyes healthy, beautiful and attractive and also of keeping the eyes cool and clean. People have been advised to use the said varieties of Kajal daily, twice a day, in the night while going to sleep and in the morning. Thus, according to the assessee. who is the manufacturer of the three varieties of Kajal, they were things of daily use. It has also been mentioned in the pamphlets that the Kajal is not to be used as a curative for any particular disease, but it can be useful for improving the sight by removing dust particles and preventing infection in the eyes. The test certificates issued by the Shriram Trust, a department of Shri Ram Institute for Industrial Research, Delhi shows that upon analysis the sample of Bhimsani Kajal discloses the constituents specified in the certificate. The other certificate dated October 11, 1965 issued by the Incharge, Government Ayurvedic Dispensary College Laboratory, Jaipur, states that the varieties of Kajal manufactured and sold by the assessee were purely Ayurvedic produce. , and Bhimsaini Kajal is useful for every day cleansing of the eyes, although it has not been found to be of medicinal value in respect of any specified ailment. Another certificate which was relied upon by the learned counsel for the assessee, issued by the Principal, Government Ayurvedic College, Jaipur, dated August 17, 1976 merely states that considering the pamphlets and the composition of the three varieties of Kajal manufactured by the assessee, it would be proper to treat them as medicines. It may be observed that no reason has been assigned by the Principal of the Government Ayurvedic College in expressing the opinion that the aforesaid three varieties of Kajal should be treated as medicines nor he has stated that the Kajal in question had any specified medicinal or curative value in respect of any specified diseases.