1981 (10) TMI 149 - HC - VAT and Sales Tax

Summary

The High Court of Madras considered whether shaving cream falls under specific tax entries in the Tamil Nadu General Sales Tax Act. The court determined that shaving cream is not classified as soap and should be taxed differently. The court referenced a Supreme Court case regarding the classification of shampoo as liquid soap to support their decision. The court allowed the petition, stating that shaving cream should be treated as a separate commodity for tax purposes.