Common-parlance reading of toilet articles excludes safety-razor blades, which fall under the general tax entry.

Safety-razor blades are not covered by the expression "perfumery, cosmetic and all toilet articles" in entry 31 of Schedule II, Part II, because that phrase must be read in its context and by common parlance, with the listed examples showing a genus limited to articles of the same class. A razor blade is neither a cosmetic nor a toilet article, even if it may be used in personal grooming. The blades therefore fall outside the special entry and are taxable only under the general entry, in favour of the assessee.

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Issues: Whether safety-razor blades fall within entry 31 of Schedule II, Part II, of the M.P. General Sales Tax Act as "cosmetic" or "all toilet articles", or are taxable only under the general entry.

Analysis: The expression "perfumery, cosmetic and all toilet articles" was read in its setting, where it is preceded by perfumery and cosmetics and followed by illustrative items such as toilet soaps, tooth-paste, combs, brushes and perfumed hair-oils. On the common-parlance understanding of these words, and applying the genus indicated by the entry, a razor blade is neither a cosmetic nor a toilet article. The entry was held not to extend to every article connected in some way with grooming, but only to articles of the same class as those specifically mentioned.

Conclusion: Safety-razor blades do not fall under entry 31 of Schedule II, Part II. Their sale is taxable only under the general entry and not under the special entry for cosmetics and toilet articles, in favour of the assessee.

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