https://www.taxtmi.com/caselaws?id=145213 Safety razors do not fall within "cosmetics and toilet requisites" under item 6 of Notification No. 905/X. The expression must be construed contextually because the notification separately enumerates specific goods; the general words "toilet requisites" are restricted by ejusdem generis to articles of the same class as cosmetics, namely toilet preparations and similar items, rather than tools, instruments or devices. Whether an article can be used without outside aid is not determinative. Any ambiguity in the fiscal entry is construed in favour of the assessee. Safety razors are therefore taxable under section 3 of the U.P. Sales Tax Act, not at the higher single-point rate under section 3-A. en-us Wed, 21 Sep 1966 00:00:00 +0530 Tue, 23 Apr 2013 12:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145213 Safety razors do not fall within "cosmetics and toilet requisites" under item 6 of Notification No. 905/X. The expression must be construed contextually because the notification separately enumerates specific goods; the general words "toilet requisites" are restricted by ejusdem generis to articles of the same class as cosmetics, namely toilet preparations and similar items, rather than tools, instruments or devices. Whether an article can be used without outside aid is not determinative. Any ambiguity in the fiscal entry is construed in favour of the assessee. Safety razors are therefore taxable under section 3 of the U.P. Sales Tax Act, not at the higher single-point rate under section 3-A. Case-Laws VAT and Sales Tax Wed, 21 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145213