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TMI Blog1972 (8) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule E to the Bombay Sales Tax Act, 1959, and liable to tax accordingly? Held that:- Appeal allowed part. Set aside the judgment of the High Court in so far as it relates to tooth-paste and tooth-brush. Both of them, in our opinion, are toilet articles within the meaning of entry 21A of Schedule E to the Act. We, however, uphold the judgment of the High Court in so far as the High Court has held that shampoo is soap within the meaning of entry 28 of Schedule C to the Act. - Civil Appeal No. 37 of 1969, - - - Dated:- 22-8-1972 - HEGDE K.S. AND JAGANMOHAN REDDY P. AND KHANNA H.R. JJ. M.C. Chagla, Senior Advocate (I.N. Shroff, Advocate, with him), for the respondent. M.C. Bhandare, Senior Advocate (S.P. Nayar, Advocate, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal to the High Court: "(1) Whether on the facts and in the circumstances of the case, Palmolive shampoo (large size) sold under Bill No. 505 dated July 15, 1964, is a toilet article within the meaning of entry 21A of Schedule E or is soap within the meaning of entry 28 of Schedule C or is covered by entry 22 of Schedule E to the Bombay Sales Tax Act, 1959, and liable to tax accordingly. (2) Whether on the facts and in the circumstances of the case, (1) Colgate tooth-paste and (2) Colgate tooth-brush sold under Bill No. 505 dated July 15, 1964, are toilet articles within the meaning of entry 21A of Schedule E or are covered by entry 22 of Schedule E to the Bombay Sales Tax Act, 1959, and liable to tax accordingly." The answ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aste is concerned, we find that the matter is concluded by a decision of this court in the case of Sarin Chemical Laboratory v. Commissioner of Sales Tax, U.P. [1970] 26 S.T.C. 339 (S.C.). It was held in that case that tooth-powder is a toilet requisite and was liable to sales tax as such. Reference in this connection was made to the dictionary meaning of the words "cosmetic", "toilet" and "toiletry". "Cosmetic", according to Webster's International Dictionary, is "a preparation to beautify or alter appearance of the body or for cleansing, colouring, conditioning or protecting skin, hair, nails, eyes or teeth." The same dictionary gives the meaning of the expression "toilet" as "an act or process of dressing, especially formerly of dressing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be held to relate only to cases under the U.P. Sales Tax Act. Apart from that, we find that in the case of Sarin Chemical Laboratory [1970] 26 S.T.C. 339 (S.C.)., this court approved of the decision of the Bombay High Court in Commissioner of Sales Tax v. Vicco Laboratories [1968] 22 S.T.C. 169. In the last-mentioned case, it was held by the Bombay High Court that Vicco Vajradanti dentifrice in the form of a powder used for cleansing teeth was a toilet article. It would, therefore, follow that this court has set its seal of approval on the view that for the Bombay Sales Tax Act also, dental powder used for cleansing of teeth is a toilet article. We are also unable to accede to the submission of Mr. Chagla that as teeth can also be cleans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the ingredients of the liquid soap differs from those of a soap in the form of a cake but that fact would not alter the basic character of shampoo and take it out of the category of soaps. As a result of the above, we partly accept the appeal and set aside the judgment of the High Court in so far as it relates to tooth-paste and tooth-brush. Both of them, in our opinion, are toilet articles within the meaning of entry 21A of Schedule E to the Act. We, however, uphold the judgment of the High Court in so far as the High Court has held that shampoo is soap within the meaning of entry 28 of Schedule C to the Act. In view of the partial success of each party, we leave the parties to bear their own costs of this court as well as in the Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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