Narrow construction of "toilet articles" excludes a shaving brush from the specific sales tax entry, placing it in the residuary category.

A shaving brush was held not to fall within the expression "toilet articles" in entry 21A of Schedule E to the Bombay Sales Tax Act, 1959. The term was construed in its ordinary and contextually restricted sense as covering articles directly used for dressing or grooming the person, and the entry's specific inclusions and exclusions supported that narrower meaning. Because a shaving brush is only indirectly useful in shaving and does not itself directly perform a toilet function, it could not be classified under the specific entry. It therefore falls within the residuary entry and is not taxable under entry 21A.

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Issues: Whether a shaving brush falls within the expression "toilet articles" in entry 21A of Schedule E to the Bombay Sales Tax Act, 1959 and is taxable under that entry, or whether it falls under the residuary entry.

Analysis: The expression "toilet articles" was construed in its ordinary and contextual sense as covering articles directly used for toilet, that is, for dressing or grooming the person. The specific inclusions and exclusions in entry 21A showed legislative intent to cover articles having a direct toilet effect, while excluding certain named items enjoying a lower incidence of tax. On that construction, a shaving brush, which by itself does not directly perform any toilet function and is only indirectly useful in shaving, could not be equated with the excluded or included articles. The presence of other separate items such as razors and razor-blades in another entry also supported the narrower interpretation.

Conclusion: A shaving brush is not a "toilet article" within entry 21A and is not taxable under that entry; it falls within the residuary entry. The answer to the reference was in the negative, in favour of the assessee.

Ratio Decidendi: In a taxing entry, words of classification are to be given their ordinary and contextually restricted meaning, and only articles directly used for the stated purpose can be brought within the specific entry.

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