Ordinary meaning of "toilet requisites" covers personal grooming items; safety-razors fall within the taxing entry.

The expression "toilet requisites" in the taxing entry "cosmetics and toilet requisites" was given its ordinary and popular meaning, and the earlier view requiring an article to be both a cosmetic and a toilet requisite was rejected. The later Full Bench approach was applied, under which an item falls within the entry if it answers either description. On that construction, appliances and articles used in personal grooming are covered even if they are not cosmetics in the narrow sense, and safety-razors were held to be toilet requisites taxable at 7 per cent.

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Issues: Whether safety-razors are "toilet requisites" within the meaning of the relevant taxing entry and are therefore taxable at 7 per cent.

Analysis: The expression "toilet requisites" in the entry "cosmetics and toilet requisites" was held to bear its ordinary and popular meaning. The earlier view that an article had to be both a cosmetic and a toilet requisite was rejected in favour of the later Full Bench view that an article may fall within the entry if it answers either description. On that approach, appliances and articles used in personal grooming are covered by the entry even if they are not cosmetics in the narrow sense.

Conclusion: Safety-razors are toilet requisites and fall within the entry, so they are taxable at 7 per cent. The answer to the reference is in the affirmative in favour of the department and against the assessee.

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