Ordinary meaning controls taxing entries: tooth-powder qualifies as a cosmetic or toilet requisite under the notified classification.

A taxing notification entry not specially defined must be construed in its ordinary, popular and commercial sense. Applying that approach, tooth-powder, being used for cleaning teeth and understood in trade and by consumers as a personal toilet article, falls within "cosmetics and toilet requisites" under entry 6 of Notification No. 905/X dated 31 March 1956. The sequence of notifications also supported this reading, as dentifrices had historically been treated as part of that category before later separate treatment. Ejusdem generis was unnecessary on these facts, and the classification was upheld in favour of the assessee.

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Issues: Whether tooth-powder is a "cosmetic or toilet requisite" within entry 6 of Notification No. 905/X dated 31 March 1956 and therefore taxable at the special rate applicable to that entry.

Analysis: The expression "cosmetics and toilet requisites" was not defined in the Act and had therefore to be understood in its ordinary and popular sense. Tooth-powder is used for cleaning teeth, which is an act of personal toilet, and dictionary meanings of "cosmetic" and "toilet" also support its inclusion within that category. The sequence of notifications showed that dentifrices such as tooth-paste and tooth-powder had historically been treated as part of cosmetics and toilet requisites until they were separately carved out later. The commercial and consumer understanding of such products also pointed to the same conclusion. On that basis, it was unnecessary to apply ejusdem generis.

Conclusion: Tooth-powder falls within "cosmetics and toilet requisites" under entry 6 of Notification No. 905/X dated 31 March 1956 and is taxable accordingly. The question was answered in favour of the assessee.

Final Conclusion: The reference was decided by holding that tooth-powder is covered by the notified entry for cosmetics and toilet requisites, so the assessee was liable only under that classification.

Ratio Decidendi: A word or entry in a taxing notification that is not specially defined must be construed in its ordinary, popular and commercial sense, and an article used for cleaning teeth may fall within the category of toilet requisites or cosmetics when so understood.

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