https://www.taxtmi.com/caselaws?id=148538 A shaving brush was held not to fall within the expression "toilet articles" in entry 21A of Schedule E to the Bombay Sales Tax Act, 1959. The term was construed in its ordinary and contextually restricted sense as covering articles directly used for dressing or grooming the person, and the entry's specific inclusions and exclusions supported that narrower meaning. Because a shaving brush is only indirectly useful in shaving and does not itself directly perform a toilet function, it could not be classified under the specific entry. It therefore falls within the residuary entry and is not taxable under entry 21A. en-us Fri, 21 Jun 1968 00:00:00 +0530 Mon, 29 Apr 2013 16:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148538 A shaving brush was held not to fall within the expression "toilet articles" in entry 21A of Schedule E to the Bombay Sales Tax Act, 1959. The term was construed in its ordinary and contextually restricted sense as covering articles directly used for dressing or grooming the person, and the entry's specific inclusions and exclusions supported that narrower meaning. Because a shaving brush is only indirectly useful in shaving and does not itself directly perform a toilet function, it could not be classified under the specific entry. It therefore falls within the residuary entry and is not taxable under entry 21A. Case-Laws VAT and Sales Tax Fri, 21 Jun 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148538