https://www.taxtmi.com/caselaws?id=127702 Badshahi soap and Badshahi powder were construed as toilet articles because, in their ordinary sense, they were used for cleansing and grooming the person and functioned as depilatory preparations. Their tax character was not altered by the fact that one product was marketed as a soap. For the exception in Entry 6 of Schedule I, a soap was understood as a cleansing agent made by the action of alkali on fat or fatty acids; these goods did not meet that description because their cleansing effect was not produced in that way. They were therefore treated as toilet articles, not soaps, and were liable to special sales tax. en-us Fri, 04 Oct 1957 00:00:00 +0530 Thu, 14 Mar 2013 15:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127702 Badshahi soap and Badshahi powder were construed as toilet articles because, in their ordinary sense, they were used for cleansing and grooming the person and functioned as depilatory preparations. Their tax character was not altered by the fact that one product was marketed as a soap. For the exception in Entry 6 of Schedule I, a soap was understood as a cleansing agent made by the action of alkali on fat or fatty acids; these goods did not meet that description because their cleansing effect was not produced in that way. They were therefore treated as toilet articles, not soaps, and were liable to special sales tax. Case-Laws VAT and Sales Tax Fri, 04 Oct 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127702