https://www.taxtmi.com/caselaws?id=148436 Safety-razor blades are not covered by the expression "perfumery, cosmetic and all toilet articles" in entry 31 of Schedule II, Part II, because that phrase must be read in its context and by common parlance, with the listed examples showing a genus limited to articles of the same class. A razor blade is neither a cosmetic nor a toilet article, even if it may be used in personal grooming. The blades therefore fall outside the special entry and are taxable only under the general entry, in favour of the assessee. en-us Mon, 30 Oct 1967 00:00:00 +0530 Sat, 27 Apr 2013 10:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148436 Safety-razor blades are not covered by the expression "perfumery, cosmetic and all toilet articles" in entry 31 of Schedule II, Part II, because that phrase must be read in its context and by common parlance, with the listed examples showing a genus limited to articles of the same class. A razor blade is neither a cosmetic nor a toilet article, even if it may be used in personal grooming. The blades therefore fall outside the special entry and are taxable only under the general entry, in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 30 Oct 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148436