JUDGMENT - Dr. SARAF B.P., J.:---By this reference under section 61(1) of the Bombay Sales Tax Act, 1959 made at the instance of the revenue the Maharashtra Sales Tax Tribunal has referred the following questions of law to this Court for opinion: "i) Whether the Tribunal was correct in holding that the product sold by the respondent as 'Bain D' or 'Deodorant Lavender Cologne' is not a cosmetic within the meaning of Entry 19 of Schedule E to the Bombay Sales Tax Act, 1959? ii) Whether on the facts and in the circumstances of the case, the Tribunal was justified in coming to the conclusion that the product 'Bain D' or 'Deodorant Lavender Cologne' had medicinal properties and it would therefore be covered by residuary Entry 22 of Schedule E to the Bombay Sales Tax Act, 1959?" 2. As is evident from the above question, the controversy in this case pertains to the interpretation of the expression 'cosmetics' appearing in Entry 19 of Schedule E to the Bombay Sales Tax Act, 1959 with a view to ascertain whether the product 'Bain D' or 'Deodorant Lavender Cologne' manufacture and self by the assessee is cosmetic falling under that entry. 3. The assessee made an application to the Commissioner of Sales Tax under section 52 of the Act seeking determination of the correct rates of tax payable on the sale of the aforesaid products. This application was made on 18th September, 1972. According to the assessee, the above items did not fall in any of the entries of any of the Schedules and hence it fell under residuary Entry 22 of Schedule E to the Act. The Commissioner did not accept this contention of the assessee and held that the product sold by the assessee was a cosmetic falling under Entry 19 of Schedule E to the Act. The assessee appealed against the above order of the Commissioner of Sales Tax to the Maharashtra Sales Tax Tribunal, which passed an interim order directing the Commissioner to examine and decide whether it would fall under Entry 69 of Schedule C if it did not fall under Entry 19 of Schedule E and submit a report to it. The Commissioner submitted his report to the Tribunal saying that it was not covered by Entry 69 of Schedule C to the Act. The Commissioner submitted his report to the Tribunal saying that it was not covered by Entry 69 of Schedule C to the Act. The Tribunal thereafter considered whether it would fall in Entry 19 of Schedule E which refers to perfumes, cosmetics etc. The Tribunal, after considering the dictionary meaning and a number of decisions of the different High Courts, came to the conclusion that 'Bain D' or 'Deodorant Lavender Cologne' was not a cosmetic and hence it did not fall under Entry 19 of Schedule E to the Act and consequently it would fall under the residuary entry, Entry 19 of Schedule E. Hence, this reference at the instance of the revenue. 4. Entry 19 of Schedule E, at the material time, read as under: "19. Perumes, depilatories and cosmetics (except soap and articles specified in Entry 7 in this Schedule)." The question that falls for determination is whether the product in question falls within the expression 'perfumes' or 'cosmetics'. Before we proceed to decide the issue it may be expedient to refer to the nature of the product sold by the assessee. According to the assessee itself, the product is meant to destroy bacteria which grow in perspiration and to make it acceptable to the users small quantity of perfume is added thereto. It is made to substances like: a) Isopropyl alcohol, b) Prophylene Glycol, c) Hexachlorophene, d) Perfume and e) Propellants. A certificate from a chemist was submitted by the assessee. The certificate from one Dr. B.S. Bhate, which was furnished by the assessee before the authorities, also says that the active ingredient in the deodorant was hexachlorophene which is an anti-bacterial agent and which destroys the bacteria growing in perspiration and thus prevents body odour. It is also stated in the said certificate that the product in question is not a perfume, the purpose of using the perfume in small quantity being acceptable by the consumers which serves the same purpose as that of perfume in a soap. It is obvious from the components of the product in question that it is not a perfume. The only question that requires our consideration is whether it can be regarded as a 'cosmetic'. 5. It is obvious from the components of the product in question that it is not a perfume. The only question that requires our consideration is whether it can be regarded as a 'cosmetic'. 5. "Cosmetic" has been described in Encyclopaedia Britanica (15th Edition) as below: "Cosmetic, any of several preparations (excluding soap) that are applied to the human body for beautifying, preserving, or altering the appearance or for cleansing, colouring, conditioning, or protecting the skin, hair, nails, lips, eyes, or teeth. Some of those products are of great antiquity, others are of recent development..... x x x x x x x x x x x x x x x x x A large number of other products more or less associated with grooming and hygience are produced by the cosmetics industry. These include anti-perspirants, mouthwashes, depilatories, nail polish, astringents, and bath crystals." The above description clearly goes to show that the word 'cosmetic is a word of wide import and takes within its sweep a variety of products or items including 'anti-perspirants'. Webster's Third New International Dictionary defines the word 'cosmetic' as a preparation (except soap) to be applied to the human body for beautifying, preserving or altering the appearance of a person (as for theatricals) or for cleansing, colouring conditioning or protecting the skin, hair, nails, lips, eyes or teeth. 6. It is thus clear that the word 'cosmetic' is not confined to products which are used for beautification but also refers to those products which are used for cleansing the body i.e. 'anti-perspirants', 'deodorant' which is used to destroy bacteria growing in perspiration and prevent body odour would, therefore, fall within the expression 'cosmetic'. 7. In common parlance or ordinary parlance also, deodorant cologne is regarded as cosmetic by those who deal with or use it. 8. Having regard to the above discussion, it is obvious that the Tribunal was not justified in holding that the product 'Bain D' or 'Deodorant Lavender Cologne' sold by the assessee was not a cosmetic. We are of the clear opinion that it is a cosmetic which fall under Entry 19 of Schedule E to the Bombay Sales Tax Act (as it stood at the material time). 9. Accordingly, the first question is answered in the negative and in favour of the revenue. We are of the clear opinion that it is a cosmetic which fall under Entry 19 of Schedule E to the Bombay Sales Tax Act (as it stood at the material time). 9. Accordingly, the first question is answered in the negative and in favour of the revenue. In view of our answer to the first question, the second question does not arise, and hence needs no answer. This reference is disposed of accordingly. In the facts and circumstances of the case, we make no order as to costs. Order accordingly. -----