https://www.taxtmi.com/caselaws?id=128532 Tooth-powder was held not to be a toilet requisite falling within item 51 of the First Schedule to Act I of 1959. The text applies ejusdem generis and confines the entry to goods of the same class as the listed toilet articles, reasoning that tooth-powder is used principally for cleansing the teeth and oral hygiene, not for beautification or personal adornment. On that basis, it is excluded from the category and cannot be taxed under that higher-rate entry; the assessee's turnover in tooth-powder is therefore not liable to the enhanced sales tax. en-us Fri, 12 Jul 1963 00:00:00 +0530 Sat, 06 Apr 2013 18:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128532 Tooth-powder was held not to be a toilet requisite falling within item 51 of the First Schedule to Act I of 1959. The text applies ejusdem generis and confines the entry to goods of the same class as the listed toilet articles, reasoning that tooth-powder is used principally for cleansing the teeth and oral hygiene, not for beautification or personal adornment. On that basis, it is excluded from the category and cannot be taxed under that higher-rate entry; the assessee's turnover in tooth-powder is therefore not liable to the enhanced sales tax. Case-Laws VAT and Sales Tax Fri, 12 Jul 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128532