https://www.taxtmi.com/caselaws?id=148486 A taxing notification entry not specially defined must be construed in its ordinary, popular and commercial sense. Applying that approach, tooth-powder, being used for cleaning teeth and understood in trade and by consumers as a personal toilet article, falls within "cosmetics and toilet requisites" under entry 6 of Notification No. 905/X dated 31 March 1956. The sequence of notifications also supported this reading, as dentifrices had historically been treated as part of that category before later separate treatment. Ejusdem generis was unnecessary on these facts, and the classification was upheld in favour of the assessee. en-us Wed, 29 Jan 1969 00:00:00 +0530 Mon, 29 Apr 2013 11:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148486 A taxing notification entry not specially defined must be construed in its ordinary, popular and commercial sense. Applying that approach, tooth-powder, being used for cleaning teeth and understood in trade and by consumers as a personal toilet article, falls within "cosmetics and toilet requisites" under entry 6 of Notification No. 905/X dated 31 March 1956. The sequence of notifications also supported this reading, as dentifrices had historically been treated as part of that category before later separate treatment. Ejusdem generis was unnecessary on these facts, and the classification was upheld in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 29 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148486