https://www.taxtmi.com/caselaws?id=145213 A safety razor was held not to fall within the expression "cosmetics and toilet requisites" in item 6 of Notification No. 905/X issued under section 3-A of the U.P. Sales Tax Act. The entry was read in context, and the general words "toilet requisites" were confined by ejusdem generis to articles of the same class as cosmetics, covering toilet preparations and similar items but not tools, instruments, or devices such as razors. The argument that the article must be usable without outside aid was not treated as the decisive test. Any ambiguity in the fiscal entry was resolved in favour of the assessee, so the razor remained taxable under section 3 rather than at the higher 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 A safety razor was held not to fall within the expression "cosmetics and toilet requisites" in item 6 of Notification No. 905/X issued under section 3-A of the U.P. Sales Tax Act. The entry was read in context, and the general words "toilet requisites" were confined by ejusdem generis to articles of the same class as cosmetics, covering toilet preparations and similar items but not tools, instruments, or devices such as razors. The argument that the article must be usable without outside aid was not treated as the decisive test. Any ambiguity in the fiscal entry was resolved in favour of the assessee, so the razor remained taxable under section 3 rather than at the higher 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