https://www.taxtmi.com/caselaws?id=100731 Tooth powder was classified in its popular and common parlance sense as a cosmetic or toilet requisite because the Act did not define those terms and the article is used for personal grooming and cleansing. Applying the settled common parlance test and noting support from other High Courts, it was treated as a toilet good rather than an unspecified commodity. It was therefore liable to tax at the single point under the relevant sales tax provision. en-us Fri, 07 Aug 1970 00:00:00 +0530 Fri, 24 Apr 2020 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100731 Tooth powder was classified in its popular and common parlance sense as a cosmetic or toilet requisite because the Act did not define those terms and the article is used for personal grooming and cleansing. Applying the settled common parlance test and noting support from other High Courts, it was treated as a toilet good rather than an unspecified commodity. It was therefore liable to tax at the single point under the relevant sales tax provision. Case-Laws VAT and Sales Tax Fri, 07 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100731