TMI Blog1976 (7) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... wing two questions for our opinion: "(1) Whether, on the facts and in the circumstances of the case, there being no separate category of Vim in any of the notifications the article known and published as Vim could fall under the category of the notification "washing soaps and other materials used for washing purposes", being ejusdem generis to 'washing soaps'? (2) If the answer to the above qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver of Rs. 46,320.02, which represented the sale proceeds of Vim. He found that the Vim was a product of soda-ash, soaps and abrasives and was used for washing floors, basins, plates, cups, etc., and, therefore, did not fall under the category of "washing soaps and other materials for washing purposes". In this view of the matter, the Sales Tax Officer treated Vim as an unclassified and unspecif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication reads: "Washing soaps and other materials used for washing purposes." Under the first part of the notification only washing soaps enjoy the concessional rate of tax but the second part is very wide and all other materials which are used for washing purposes will come within its purview. In every act of washing there is a cleansing process, which is effected by diverse methods including th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n question. Counsel for the department tried to urge that the other materials for washing purposes contemplated by the notification are only such materials as are akin to washing soaps. We are unable to accept this argument as the notification in question is very widely worded. Reliance on the Hindi version of the notification in which the words are kapda dhoney ka sabun thadha dhoney ka anya sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
