Common parlance test for toilet articles brings hair pins, hair bands and hair clips within the sales tax entry.

The Karnataka High Court interpreted entry 10(ii) of Part T of the Second Schedule to the Karnataka Sales Tax Act, 1957 as covering more than the specifically named items. It held that the phrase "that is to say" does not limit the entry to the articles listed in clause (i), because clause (ii) independently includes other toilet articles. Applying common parlance and trade understanding, the court treated hair pins, hair bands and hair clips as toilet articles used in grooming and dressing hair, and therefore within entry 10(ii).

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Issues: (i) Whether entry 10(ii) of Part "T" of the Second Schedule to the Karnataka Sales Tax Act, 1957 is exhaustive only of articles specifically named therein, so as to exclude hair pins, hair bands and hair clips. (ii) Whether hair pins, hair bands and hair clips are "toilet articles" in common parlance and fall within entry 10(ii).

Issue (i): Whether entry 10(ii) of Part "T" of the Second Schedule to the Karnataka Sales Tax Act, 1957 is exhaustive only of articles specifically named therein, so as to exclude hair pins, hair bands and hair clips.

Analysis: The entry is structured in two parts. Clause (i) lists specific toilet articles, while clause (ii) covers toilet articles other than those specified in clause (i), together with toilet soaps and other articles notified by the State Government. The use of the expression "that is to say" does not confine the entry only to the items named in clause (i). Instead, clause (ii) independently brings within the entry all remaining toilet articles.

Conclusion: The contention was rejected. The entry is not restricted to expressly enumerated items and extends to other toilet articles as well.

Issue (ii): Whether hair pins, hair bands and hair clips are "toilet articles" in common parlance and fall within entry 10(ii).

Analysis: The expression "toilet articles" is to be understood in common parlance as articles used in bathing, cleansing, grooming, dressing and dressing hair. Articles used to keep hair in place after grooming or dressing are treated as toiletry. Hair pins, hair bands and hair clips serve that function and are regarded in trade and common usage as toilet articles. The interpretation of schedule entries must be informed by their ordinary commercial meaning.

Conclusion: The goods in question are toilet articles and fall within entry 10(ii).

Final Conclusion: The clarification that the commodities are taxable as toilet articles was upheld, and the appeal failed.

Ratio Decidendi: Schedule entries for goods taxation are construed according to common parlance and trade understanding, and a residuary clause covering other items of a class applies to goods of that class even if not expressly listed.

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