https://www.taxtmi.com/caselaws?id=148537 The Gujarat High Court construed "toilet articles" in entry 21A of Schedule E by applying noscitur a sociis, limiting the phrase to articles directly used for grooming and beautifying a person. On that basis, tooth-brush and tooth-paste, being mainly for oral cleansing and dental hygiene, were held outside entry 21A and placed in the residuary entry 22 of Schedule E. The Court also held that shampoo, whose essential character is washing hair, falls within the specific soap entry in Schedule C and is excluded from entry 21A, so it cannot be treated as a toilet article merely because it may improve appearance. en-us Wed, 03 Jul 1968 00:00:00 +0530 Mon, 29 Apr 2013 16:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148537 The Gujarat High Court construed "toilet articles" in entry 21A of Schedule E by applying noscitur a sociis, limiting the phrase to articles directly used for grooming and beautifying a person. On that basis, tooth-brush and tooth-paste, being mainly for oral cleansing and dental hygiene, were held outside entry 21A and placed in the residuary entry 22 of Schedule E. The Court also held that shampoo, whose essential character is washing hair, falls within the specific soap entry in Schedule C and is excluded from entry 21A, so it cannot be treated as a toilet article merely because it may improve appearance. Case-Laws VAT and Sales Tax Wed, 03 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148537