TMI Blog1967 (10) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... . 12,000 at the rate of 7 per cent under entry 31 of Schedule II, Part II, of the M.P. General Sales Tax Act by the Sales Tax Authorities. The contention of the assessee was that the safety-razor blades could be taxed under entry 1 of Schedule II, Part VI, at 4 per cent only. This contention was accepted by the Sales Tax Tribunal on the ground that the safety-razor blades were not included under entry 31 of Schedule II, Part II. As interpretation of entry 31 was involved, the Sales Tax Tribunal has referred the above-said question for our decision. 3.. Entry 31 of Schedule II, Part II, of the Act reads as under: "Perfumery, cosmetic and all toilet articles including toilet soaps, tooth-paste including manjan, combs, brushes, perfumed hair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g words of everyday use, must be construed not in any technical or scientific sense, but as understood in common parlance and in commercial language. In that case, it was held that a "toilet preparation" is any preparation which is intended to affect, and conceivably to improve the bodily appearance. On this reasoning it was urged that the razor blades, which are used for improving the appearance of a person, must be included within the expression "toilet articles". The meaning of the word "toilet", as given in Webster's International Dictionary, is "act or process of dressing, especially, formerly of dressing hair, now usually cleansing and grooming of one's person". It also means "the process of washing, grooming and arranging one's self ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ites" was used in the entry. Shri Chitale, learned counsel for the assessee, urged that, while interpreting the entry in question, we must also follow the same view and give the expression "toilet articles" a limited meaning, that is to say, articles, such as soaps, etc., which are consumed in the process of toilet. 5.. The expression "all toilet articles" is preceded by the words "perfumery and cosmetics". The expression "including toilet soaps, tooth-paste including manjan, combs, brushes, perfumed hair-oils, etc." also indicate that the articles covered under this entry are not all articles which may be someway connected with the toilet of a person but which are of the same genus as perfumery, cosmetics etc. This Court has held in Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
