DESAI, J. - Whether "Nycil Medicated Powder" is a "toilet article" within the meaning of entry 21A of Schedule E or is a "medicine" within the meaning of entry 13 of Schedule C or is covered by the residuary entry 22 of Schedule E to the Bombay Sales Tax Act, 1959 (hereinafter referred to as the Act) is the question which arises for our determination in this reference. The facts giving rise to the reference are as under :

The assessee-firm is a dealer carrying on business in drugs and medicines and is registered as a "dealer" under the Act. The assessee-firm, is also functioning as a distributor of a product known as "Nycil Medicated Powder" (hereinafter referred to as "the Nycil powder") manufactured by the British Drug House (India) Pvt. Ltd., Bombay (hereinafter referred to as "British Drug House"). The firm made an application under section 52 of the Act to the Commissioner of Sales Tax for determination of the question as to the rate of tax payable on the sales of Nycil powder. In the application it was stated on behalf of the assessee-firm, that Nycil powder is used as a medicated powder for many external skin and other diseases and was, therefore, not a toilet artic