1978 (4) TMI 221 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that safety-razors are considered "toilet requisites" and are taxable at 7 per cent for the assessment year 1965-66. The court overturned a previous decision and held that an article can fall under either "toilet requisites" or "cosmetics" to be covered by the relevant entry. The question was answered in favor of the department, and the Commissioner was awarded costs of Rs. 200. (Case citation: 1978 (4) TMI 221 - ALLAHABAD HIGH COURT)