Judgment

S.B. Sinha, J. —

1.Leave granted.

2.Whether petroleum jelly is a ‘drug’ or a ‘cosmetic’ within the meaning of the provisions of U.P. Trade Tax Act, 1948 is the question involved herein. The factual matrix of the matter is undisputed. The Legislature of the State of U.P. enacted U.P. Sales Tax Act, 1948. Entry 26(a) as inserted in the Schedule appended thereto by notification No.ST-II-1233/X - 10(1)-1974 dated 14.04.1974 includes petroleum jelly for the purpose of levy of sales tax. It was however, substituted by notification dated 7.9.1981. We would deal with effect thereof on the issue involved herein a little later.

3.We may at the outset notice the provisions of the Drugs and Cosmetics Act, 1940 (for short, “the Act”). Section 39(aaa) defines “cosmetic” as:-

“Section 3(aaa) “cosmetic” means any article intended to be rubbed, poured, sprinkled or sprayed on, or introduced into, or otherwise applied to, the human body or any part thereof for cleansing, beautifying, promoting attractiveness, or altering the appearance, and includes any article intended for use as a component of cosmetic.”

‘Drug’ has been defined in Section 3(b) in the following terms ;

“Section 3(b) “drug” includ