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1970 (8) TMI 64 - SC - VAT and Sales TaxWhether "Sarin Tooth Powder" manufactured by M/s. Sarin Chemical Laboratory is "cosmetic" or a "toilet requisite" as held by the High Court of Allahabad or it is an unspecified commodity liable to sales tax at all points of sale as held by the Additional Judge (Revisions) Sales Tax, Agra? Held that:- Appeal dismissed. The question whether tooth-powder can be considered as a toilet came up before the Madras High Court in V.P. Somasundara Mudaliar v. State of Madras []1963 (7) TMI 67 - MADRAS HIGH COURT] and before the Bombay High Court in Commissioner of Sales Tax v. Vicco Laboratories [1968 (2) TMI 99 - BOMBAY HIGH COURT]. Both the courts took the view that the tooth-powder is a toilet. The same view has been taken by the Allahabad High Court
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