https://www.taxtmi.com/caselaws?id=148345 Tooth-powder sold as Vicco Vajradanti was held to fall within entry 39 of Schedule B to the Bombay Sales Tax Act, 1953 as a toilet article. The expression was construed in its popular and ordinary sense, covering articles used for cleansing and grooming the person. The Court held that a dentifrice does not cease to be a toilet article merely because it also serves a hygienic purpose, and that an article used for cleaning any part of the body, including the teeth, answers that description. The exclusion of certain enumerated items and reliance on ejusdem generis did not justify excluding tooth-powder from the entry. en-us Tue, 20 Feb 1968 00:00:00 +0530 Thu, 25 Apr 2013 17:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148345 Tooth-powder sold as Vicco Vajradanti was held to fall within entry 39 of Schedule B to the Bombay Sales Tax Act, 1953 as a toilet article. The expression was construed in its popular and ordinary sense, covering articles used for cleansing and grooming the person. The Court held that a dentifrice does not cease to be a toilet article merely because it also serves a hygienic purpose, and that an article used for cleaning any part of the body, including the teeth, answers that description. The exclusion of certain enumerated items and reliance on ejusdem generis did not justify excluding tooth-powder from the entry. Case-Laws VAT and Sales Tax Tue, 20 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148345