GANGADHARA RAO, J.

( 1 ) THE question for our consideration in this case is, whether hair-dye is a cosmetic or toilet preparation, falling under any of the items mentioned in entry 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as "the Act" ). If it so falls, then it will be taxable at 8 per cent on the first sale. If it does not, then it will be taxable as general goods at 4 per cent at every point of sale. The Sales Tax Appellate Tribunal held that hair-dye is a hair lotion which is one of the items mentioned in entry 36.

( 2 ) THE petitioners are manufacturers and dealers in soaps, chemicals, cosmetics, and cattle-feed marketed under the brand name of "godrej Soaps Limited". They also manufacture hair-dye.

( 3 ) IN this revision it was submitted by the learned counsel for the petitioners that hair-dye is not a hair lotion, therefore, it cannot be taxed under entry 36 of the First Schedule to the Act. On the other hand, it was submitted by the learned Government Pleader that the hair-dye is a hair lotion, and therefore, it could be taxed under that entry.

( 4 ) ENTRY 36 of the First Schedule to the Act reads as follows :"36. Co

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