TMI Blog1970 (8) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n unspecified commodity liable to sales tax at all points of sale as held by the Additional Judge (Revisions) Sales Tax, Agra. The contention of M/s. Sarin Chemical Laboratory who is the appellant in all the appeals is that the turnover relating to the sales of toothpowder is liable to be taxed at the rate of 3 pies per rupee under section 3 of the U.P. Sales Tax Act (to be hereinafter referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ody or for cleansing, colouring, conditioning or protecting skin, hair, nails, eyes or teeth." The same dictionary gives the meaning of the expression "toilet" thus: "an act or process of dressing, especially formerly of dressing hair and now usually cleansing and groom- ing of one's person." The word "toiletry" is explained in the said dictionary as meaning "an article or preparation used in maki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being a word of everyday use, it must be construed in a popular sense meaning "that sense which people conversant with the subject-matter with which statute is dealing would attribute to it." Applying that test this court ruled that betel leaves cannot be considered as "vegetable". In common parlance a tooth-powder is considered as a toilet. That meaning accords with the dictionary meaning as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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