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<h1>Taxable: Safety-Razors as 'Toilet Requisites' at 7% - Commissioner Awarded Costs</h1> <h3>Commissioner of Sales Tax Versus Tiger Products (Pvt.) Ltd.</h3> The High Court of Allahabad held that safety-razors are taxable as 'toilet requisites' at 7 per cent for the assessment year 1965-66. The court reversed a ... - The High Court of Allahabad ruled that safety-razors are considered 'toilet requisites' and are taxable at 7 per cent for the assessment year 1965-66. The court overturned a previous decision and held that an article can fall under either 'toilet requisites' or 'cosmetics' to be covered by the relevant entry. The question was answered in favor of the department, and the Commissioner was awarded costs of Rs. 200. (Case citation: 1978 (4) TMI 221 - ALLAHABAD HIGH COURT)