https://www.taxtmi.com/caselaws?id=100731 Tooth powder falls within "cosmetic" or "toilet requisite" under the U.P. Sales Tax Act when those expressions are undefined and must be understood in their popular, common-parlance sense. Ordinary meanings of cosmetic, toilet and toiletry treat tooth powder as a product used for personal cleansing and grooming. Applying the common parlance test, tooth powder is classified as a toilet good rather than an unspecified commodity, making it taxable at the single point under the applicable 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 falls within "cosmetic" or "toilet requisite" under the U.P. Sales Tax Act when those expressions are undefined and must be understood in their popular, common-parlance sense. Ordinary meanings of cosmetic, toilet and toiletry treat tooth powder as a product used for personal cleansing and grooming. Applying the common parlance test, tooth powder is classified as a toilet good rather than an unspecified commodity, making it taxable at the single point under the applicable provision. Case-Laws VAT and Sales Tax Fri, 07 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100731