TMI Blog1978 (4) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... ent for the assessment year 1965-66. The Judge (Revisions), relying upon a decision of this Court in Plastic Products Ltd. v. Commissioner of Sales Tax, U.P., Lucknow[1967] 19 S.T.C. 480., held that safety-razors are not "toilet requisites". The phrase "toilet requisites" as used in the expression "cosmetics and toilet requisites" occurs in the relevant entry of the notification. In the case of Pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 31st March, 1956." The Full Bench considered the cast of Plastic Products Ltd.(1), and held that the principle of interpretation of the entry "cosmetics and toilet requisites" in that case was erroneous. The Full Bench has taken the view that the article may either fall under the term "toilet requisites" or "cosmetics" in order to be covered by the said entry. There can be no manner of dou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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