https://www.taxtmi.com/caselaws?id=150723 Hairpins and hairclips were construed in common parlance rather than by a narrow technical meaning of "cosmetics and toilet requisites" under Notification No. S.T. 905/X dated 31 March 1956. The court reasoned that these articles are not cosmetic preparations used to beautify, cleanse, colour, condition or protect the body, but appliances for holding and arranging hair. It rejected the narrower view that only consumable cosmetic products were covered and held that "toilet requisites" extends to articles used in dressing, grooming and arranging the person. On that basis, hairpins and hairclips were treated as taxable toilet requisites in favour of the Revenue. en-us Thu, 14 Feb 1974 00:00:00 +0530 Tue, 21 May 2013 18:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150723 Hairpins and hairclips were construed in common parlance rather than by a narrow technical meaning of "cosmetics and toilet requisites" under Notification No. S.T. 905/X dated 31 March 1956. The court reasoned that these articles are not cosmetic preparations used to beautify, cleanse, colour, condition or protect the body, but appliances for holding and arranging hair. It rejected the narrower view that only consumable cosmetic products were covered and held that "toilet requisites" extends to articles used in dressing, grooming and arranging the person. On that basis, hairpins and hairclips were treated as taxable toilet requisites in favour of the Revenue. Case-Laws VAT and Sales Tax Thu, 14 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150723