9911796707
TMI Blog1972 (8) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... bay Sales Tax Act, 1959 (Bombay Act No. 51 of 1959) as amended by the Bombay Sales Tax (Gujarat Amendment) Act, 1962 (Gujarat Act No. 25 of 1962) (hereinafter referred to as the Act). The respondent made an application under section 52 of the Act to the Deputy Commissioner of Sales Tax for determination of the rate of tax payable on sale of five articles, including Palmolive shampoo, large size, Colgate tooth-paste, giant size, and Colgate tooth-brush for adult use. It was urged by the respondent before the Deputy Commissioner that Palmolive shampoo was a kind of liquid soap and was covered by entry 28 of Schedule C to the Act. As regards Colgate dental paste and Colgate tooth-brush, the respondent submitted that those were articles meant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court was that Colgate toothbrush and Colgate tooth-paste were not toilet articles falling in entry 21A of Schedule E but were covered by the residuary entry 22 of Schedule E and were liable to be taxed accordingly. In appeal in this court, Mr. Bhandare on behalf of the appellant has argued that all the three articles in question, namely, Palmolive shampoo, Colgate tooth-paste and Colgate tooth-brush are toilet articles as mentioned in entry 21A of Schedule E to the Act. As against that Mr. Chagla on behalf of the respondent has canvassed for the correctness of the view of the High Court. We may at this stage refer to the three entries with which we are concerned. Entry 28 of Schedule C to the Act pertains to soaps. Entry 21A of Schedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry meaning, tooth-powder was regarded both as an item of cosmetic and toilet and that in common parlance, tooth-powder was considered to be an article of toilet. As such, the court came to the conclusion that tooth-powder was a toilet requisite. The reasoning given by this court in respect of tooth-powder in the above-cited case, in our opinion, holds equally good for tooth-paste. Likewise, the dictionary meaning of the word "toilet" relied upon in the above case as "an act or process of cleansing of one's person" shows that a tooth-brush which is meant for cleansing one's teeth is a toilet article. Mr. Chagla has tried to distinguish the case of Sarin Chemical Laboratory [1970] 26 S.T.C. 339 (S.C.)., on the ground that that was a case und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the same must be held to be an article of toilet. The view taken by the High Court regarding shampoo that it constitutes soap, in our opinion, is well-founded. The High Court in this respect has referred to the following passage in the Encyclopaedia of Chemical Technology: ".......The soaps used for shampooing the hair are essentially the same as those described under 'soap'. (See Cosmetics, Vol. 6, page 550, soap). They are available in several forms; bar, cake. liquid, powder (or granules) and jelly. Although there will undoubtedly always be a number of individuals who will wash their hair with any cake or soap that may be at hand, the prepared liquid shampoos have rapidly risen to first place in the retail trade. The bars and cakes a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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