1968 (2) TMI 99 - HC - VAT and Sales Tax

Summary

Issues:
Interpretation of entry No. 39 of Schedule B to the Bombay Sales Tax Act, 1953 regarding classification of Vicco Vajradanti tooth-powder as a toilet article.

Detailed Analysis:
The case involves a dispute over the classification of Vicco Vajradanti tooth-powder under the Bombay Sales Tax Act, specifically whether it falls under entry No. 39 of Schedule B as a toilet article. The Sales Tax Officer initially classified the product under a residuary entry and charged sales tax accordingly. However, the Deputy Commissioner revised the classification, considering the tooth-powder as a toilet article falling under entry No. 39. The respondents challenged this decision before the Tribunal, arguing that tooth-powder is not a toilet article but essential for oral hygiene. The Tribunal, relying on a Madras High Court decision and the principle of ejusdem generis, concluded that tooth-powder does not fit the excluded items under entry No. 39 and upheld the original classification. The High Court disagreed with the Tribunal's interpretation, emphasizing that the term "toilet articles" should be understood broadly to include items used for personal grooming and hygiene. The Court cited dictionary definitions of "toilet" and "toiletry" to support its view that tooth-powder is a necessary component of personal hygiene and grooming, thus falling within the scope of a toilet article.

The Court also referenced previous judgments to support its interpretation, highlighting cases where products like depilatories and plastic safety razors were considered toilet articles based on their use in personal grooming and hygiene. By applying a standard that focuses on whether an item is used for cleaning or grooming one's person, the Court concluded that tooth-powder, like toothpaste, qualifies as a toiletry item. The Court rejected the argument that tooth-powder is not a toilet article based on the distinction between beautification and hygiene, asserting that oral hygiene is a fundamental aspect of personal care. Ultimately, the Court held that Vicco Vajradanti tooth-powder should be classified as a toilet article under entry No. 39 of Schedule B, contrary to the Tribunal's decision. The respondents were directed to bear the costs of the applicant, and the reference was answered in favor of the applicant.