1968 (6) TMI 57

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..... ticle and the Tribunal, therefore, held that the sale was not covered by entry 21A but by the residuary entry 22 of Schedule E. The Tribunal has, therefore, made the present reference. Entry 21A reads as under: "Toilet articles including hair cream and hair tonic; and perfumes, depilatories and cosmetics (except soap as specified in entry 28 in Schedule C and hair combs as specified in entry 3D of this Schedule and hair-oil as specified in entry 7 of this Schedule)." When we read this entry, it is clear that it refers to all toilet articles and the inclusion is made of hair cream, hair tonics, perfumes and depilatories and cosmetics. These articles have been specifically included by the Legislature under the head "toilet articles". On t .....

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..... les would include all the articles used in dressing or grooming, not only one's hair but one's person. In the present entry, the Legislature has in terms included hair cream, hair tonic, perfumes, depilatories and cosmetics which all have the effect of making the appearance more attractive or have a beautifying effect. In fact, all these articles are capable of direct use for the purpose of toilet as they directly dress or groom the person. Even when we go to the exclusion which is specifically made by the Legislature, the excluded items are soap, hair combs and hair-oil. The learned Advocate-General argued that when hair combs are specifically excluded it would mean that the Legislature had used the expression "toilet articles" in the wide .....

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..... d and if shaving-soap is a toilet article, there is no reason why a shavingbrush is not a toilet article. There can be no doubt that the soap which is used for cleaning would have toilet effect and, therefore, the shavingsoap falling under that description of soap, as a cleansing agent, would fall within the exclusion. Therefore, all those items which are excluded are clearly those items which produce direct toilet effect and which are directly used in dressing or grooming a person. A shaving-brush, on the other hand, by itself would be thoroughly useless for any toilet effect and it can never be used like a hair comb for directly dressing or grooming a person. Therefore, even if we look to the items excluded, we do not find that the Legisl .....

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