1968 (2) TMI 99

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..... danti. It does not seem to be disputed that such a powder is used for cleaning teeth. In respect of the turnover of sales of this powder the Sales Tax Officer classified this as falling in the residuary entry No. 80 in Schedule B of the 1953 Act and charged sales tax accordingly. It was confirmed in appeal at the instance of the respondents. The Deputy Commissioner of Sales Tax, however, in exercise of his revisional powers suo motu revised the order so far as the finding of the Sales Tax Officer about the correct entry in the Schedule being applicable to this powder was concerned. So far as the payment of the tax was concerned, the Deputy Commissioner came to the conclusion that this dental powder would more properly be included among toil .....

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..... hat it is an aid for maintaining outward beauty of the personality. The Tribunal also referred to the notification of the Government under which certain articles were excluded from entry No. 39 such as agarbatties and udbatties, incense, oils for use in toilet except perfumed oils and combs other than those intended for being worn in the hair. Relying upon this notification the Tribunal applied the principle of ejusdem generis to come to a conclusion that tooth-powder will not answer the description of any of these excluded articles. The view taken by the Tribunal is supported in this Court on behalf of the respondents more or less on the same line of reasoning. It is contended that toilet articles are principally concerned with a process .....

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..... t or other parts of the body, can well be included as toilet articles and are described as such, we fail to see why dentifrice or tooth-brush which is used for cleansing one's teeth is deliberately required to be excluded from the list of toilet articles. On behalf of the department reliance was placed on a decision of this Court in C. C. Mahajan Co. v. The State of Bombay[1958] 9 S.T.C. 133., where the question was whether a depilatory used for the purpose of cleansing and grooming one's person is a toilet article. Similarly, another question concerned Badshahi soap and Badshahi powder which were used as depilatory and whether they were, therefore, toilet articles. Referring to Webster's New International Dictionary which gives the mea .....

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