Search Results Page
Search Results
1 - 2 of 2 (0.23 seconds)Commissioner Of Sales Tax, U.P., ... vs Jai Shri Products, Varanasi on 14 February, 1974
4. The entry "cosmetics and toilet requisites" came up for interpretation before a Full Bench of this Court and following the decisions of the Supreme Court it has been held in Commissioner of Sales Tax v. Jai Shri Products, Varanasi 1974 U.P.T.C. 146, that cosmetic means a preparation to beautify hair, skin or complexion or to alter appearance of the body or for cleaning, colouring, conditioning or protecting skin, hair, nails, eyes or teeth.
1