https://www.taxtmi.com/caselaws?id=100791 For sales tax classification under the Bombay Sales Tax Act, goods are to be identified by their ordinary commercial meaning. Shampoo was treated as a liquid soap with the essential characteristics of soap, so it falls within the soap entry and not the toilet article entry. Tooth-paste, being comparable to tooth-powder and used for oral cleansing, and tooth-brush, as an article used for cleansing teeth, were held to answer the ordinary meaning of toilet articles and therefore fall within the toilet article entry rather than the residuary entry. The result was that the classification of shampoo as soap was sustained, while tooth-paste and tooth-brush were classified as toilet articles. en-us Tue, 22 Aug 1972 00:00:00 +0530 Tue, 17 Sep 2013 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100791 For sales tax classification under the Bombay Sales Tax Act, goods are to be identified by their ordinary commercial meaning. Shampoo was treated as a liquid soap with the essential characteristics of soap, so it falls within the soap entry and not the toilet article entry. Tooth-paste, being comparable to tooth-powder and used for oral cleansing, and tooth-brush, as an article used for cleansing teeth, were held to answer the ordinary meaning of toilet articles and therefore fall within the toilet article entry rather than the residuary entry. The result was that the classification of shampoo as soap was sustained, while tooth-paste and tooth-brush were classified as toilet articles. Case-Laws VAT and Sales Tax Tue, 22 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100791