Talcum powders classifiable as cosmetics where marketed for beautifying use, with the specific entry prevailing over toilet articles.

Talcum powders sold as toilet powders were analysed under the Bombay Sales Tax Act by comparing the ordinary and commercial meaning of "toilet articles" and "cosmetics". Because the goods could be used after bathing and for general toilet purposes, but were also capable of use as face powders and were marketed as beautifying products, they fell within the wider concept of cosmetics as aids to beautification. Even if the products also answered the description of toilet articles, the more specific entry for cosmetics prevailed over the wider entry for toilet articles. The powders were therefore classifiable as cosmetics under entry 66, not under entry 39.

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Issues: Whether talcum powders sold as toilet powders were classifiable under entry 39 of Schedule B to the Bombay Sales Tax Act, 1953 as toilet articles, or under entry 66 as cosmetics.

Analysis: The relevant entries were construed by comparing the ordinary meaning and commercial understanding of the expressions "toilet articles" and "cosmetics". The powders could be used after bathing and for general toilet purposes, but they were also capable of use as face powders and were marketed in a manner indicating beautifying use. On that basis, they fell within the wider notion of cosmetics as aids to beautification. Even if they could also answer the description of toilet articles, entry 66 was the more specific provision in relation to the goods in question, and the specific entry was preferred over the wider one.

Conclusion: The powders were held to be cosmetics classifiable under entry 66, and not merely toilet articles under entry 39.

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