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TMI Blog1966 (9) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... fety razors to fall within item No. 6 of the aforesaid notification and assessed it at single point accordingly. The assessment was confirmed by the judge (Appeals) and the Judge (Revisions). Hence this reference at the instance of the assessee. The relevant notification was issued under the powers conferred by section 3-A of the Act and it was declared: "that the turnover in respect of the goods specified in the list below shall not with effect from April 1, 1956, be liable to tax except (a) in the case of goods imported from outside Uttar Pradesh, at the point of sale by the importer; and (b) in the case of goods manufactured in Uttar Pradesh, at the point of sale by the manufacturer; and the Governor is further pleased to declare that such turnover shall with effect from the said date be taxed at the rate of one anna per rupee........" Item 6. "Cosmetics and toilet requisites." The list given in this notification is a very elaborate one and has as many as 47 items ranging from "agricultural implements" to "X-ray machines". Item No. 6 is "cosmetics and toilet requisites." Item No. 35 is "sandalwood oil" but this was deleted by a notification in 1956. Item No. 37 is "s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms referred specially to the act or process of dressing hair, in current use it means cleansing and grooming of one's person. Thus, the act of washing and cleansing the hands is a part of making the toilet and the daily shave is generally regarded as a toilet necessity." According to the Shorter Oxford Dictionary, "requisite" means "required by circumstances or the nature of things." Therefore, a "toilet requisite" will be a thing that is required by circumstances or the nature of the thing for purposes of toilet. It is plain that the dictionary meaning of "toilet" is very wide and toilet requisites cover a large variety of articles ranging from toilet-paper, toilet cloth to the requirements of the dressing table and bath-room. If that is the meaning which has to be given to toilet requisites then a safety razor would conceivably fall within it. That, however, is not the meaning that has to be given to those words in the context in which they are used in the notification. Such meaning could only have been given if item 6, "toilet requisites", had stood alone but they are preceded by the specific word "cosmetic" and therefore the rule of ejusdem generis in the construction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "cosmetics" that were to suffer the higher tax. To take some examples to illustrate the point, it is manifest that toilet-paper, toiletcloth and toilet equipment needed for a dressing room or bath-room would not fall within the mischief of item 6. Nor could it ever have been the intention to include all kinds of articles or artificial aids, which might go to beautify or render the body more beautiful as toilet requisites such as necklaces, jewellery, hairpins, scissors or bangles. On the rule of ejusdem generis, therefore, "toilet requisites" must be confined to those articles which are of the same genus as "cosmetics". If that be the true interpretation of the words "toilet requisites" it is difficult, if not impossible, to conceive of a safety razor with or without a blade as being of the same genus as "cosmetics" though it may be a "toilet requisite" within the wider dictionary meaning. It only remains to notice the cases cited at the Bar. The Supreme Court in Ramavatar Budhaiprasad v. The Assistant Sales Tax Officer[1961] 12 S.T.C. 286., held that "Pan" was not a "vegetable" within the meaning of item 6 of Schedule II of the C.P. and Berar Sales Tax Act, 1947. In Deputy Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impossible for an article which requires some outside help before it can be put into use to qualify as a toilet requisite if the other conditions are fulfilled. The argument of the learned counsel taken to its logical conclusion would lead to an absurdity for even if the razor together with the blade was a toilet requisite it could still not be put into use without the application of soap or powder for the purpose of shaving and, therefore, the razor even with the blade would not be a toilet requisite. That could never have been the intention. In any event it is not necessary to express any concluded opinion on this point as, in our view, a razor is not a "cosmetic" or a "toilet requisite" within the meaning of item 6 of the said notification. For the reasons given above, we would answer the question in favour of the assessee by saying that the razor will be taxable under section 3 of the Act and not at one anna per rupee under section 3-A of the Act. The applications are allowed with costs of Rs. 100 in each case. Counsel's fee is also assessed at Rs. 100 in each case. BEG, J.-While agreeing with all that has fallen from my learned brother Manchanda, J., in answering the question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tionary meanings. Indeed, there is some difference between the meanings given in the Oxford Dictionary and the larger number of meanings given in the Webster's Third New International Dictionary where, among its other meanings, we find: "3a. the act or process of dressing; the process of washing, grooming and arranging one's self for the day's activities or for a special occasion." Among other meanings of the word is a bath-room or lavatory fitted with "a fixture consisting typically of a water flushed bowl with a toilet seat that is used for urinating and defecation." We find that the term toilet is used for all kinds of dressing up or cleansing one's self. It appears that the word "toilet" is derived from the French word "toilet" by which was meant a cloth of various fibres. On behalf of the State, certain obsolete meanings of the word "toilet" have been pointed out. One of these is "the cloth or shawl put over the shoulders during shaving or hair dressing." Another archaic meaning cited was "the equipment for dressing room including dressing table." Even if we confine our attention to the wide meanings of the term "toilet", which are current today, it would cover almost ever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asily indicated clearly or mentioned specifically as other items are mentioned in the notification if they were intended to be covered by the notification, the effect of which is only that sales tax is levied at a single point instead of being levied at several points. We have employed the ejusdem generis rule in order to cut down the ambit of the "toilet requisites" and to confine it to "toiletry" or toilet preparations, which are consumed in the process of application to the body, because this seems to be the only way out of the difficulty. We have also taken into consideration the fact that the notifying authority has left item No. 6 in the notification vague and ambiguous and in an unsatisfactory state. If there is such a vagueness and ambiguity it has to be resolved in favour of the assessee if that is reasonably possible. It may be mentioned that, although we have not applied the literal rule of interpretation in the present case, we have applied what is called the "golden rule" of interpretation thus stated by Lord Wensleydale in Grey v. Pearson(1): "In construing wills, and indeed statutes and all written instruments, the grammatical and ordinary sense of the words is t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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