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TMI Blog2004 (1) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Rulings in regard to the rate of tax payable on the following commodities: Hair pin, hair bands (elastic), hair bands (plastic) and hair clips (plastic). The authority, following the decision of the Supreme Court in State of Gujarat v. Prakash Trading Co. [1972] 30 STC 348, the decision of the Allahabad High Court in Commissioner of Sales Tax, U.P., Lucknow v. Jai Shri Products, Varan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods in question cannot be considered as toilet articles , at all as understood in common parlance and therefore they will not fall under entry 10(ii) of Part T of the Second Schedule. Re: Contention (i): Entry 10 of Part T of the Second Schedule, which is relevant, contains two parts and it is extracted below: 10. Toilet articles (whether medicated or not) that is to say, (i) Per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under entry 10. It is evident that all toilet articles will fall under and are covered by entry 10. While those enumerated in clause (i) will fall under that clause, all remaining toilet articles will fall under clause (ii). The distinction was of some relevance when the rates of tax were different for those falling under clause (i) and those falling under clause (ii). From April 1, 2001, as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dictionary as to keep (a person) clean and neat especially regarding clothes and hair or to clean, brush and generally smarten . Thus, any article used in dressing, or dressing hair or grooming, will have to be considered as a toilet article. The Allahabad High Court in Jai Shri Products [1974] 34 STC 494[FB], and the Bombay High Court in Navarang Plastics [1975] 35 STC 510, have held that h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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