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1972 (8) TMI 109 - SUPREME COURTWhether on the facts and in the circumstances of the case, Palmolive shampoo (large size) sold under Bill No. 505 dated July 15, 1964, is a toilet article within the meaning of entry 21A of Schedule E or is soap within the meaning of entry 28 of Schedule C or is covered by entry 22 of Schedule E to the Bombay Sales Tax Act, 1959, and liable to tax accordingly? Whether on the facts and in the circumstances of the case Colgate tooth-paste and (2) Colgate tooth-brush sold under Bill No. 505 dated July 15, 1964, are toilet articles within the meaning of entry 21A of Schedule E or are covered by entry 22 of Schedule E to the Bombay Sales Tax Act, 1959, and liable to tax accordingly? Held that:- Appeal allowed part. Set aside the judgment of the High Court in so far as it relates to tooth-paste and tooth-brush. Both of them, in our opinion, are toilet articles within the meaning of entry 21A of Schedule E to the Act. We, however, uphold the judgment of the High Court in so far as the High Court has held that shampoo is soap within the meaning of entry 28 of Schedule C to the Act.
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