https://www.taxtmi.com/caselaws?id=152282 The expression "toilet requisites" in the taxing entry "cosmetics and toilet requisites" was given its ordinary and popular meaning, and the earlier view requiring an article to be both a cosmetic and a toilet requisite was rejected. The later Full Bench approach was applied, under which an item falls within the entry if it answers either description. On that construction, appliances and articles used in personal grooming are covered even if they are not cosmetics in the narrow sense, and safety-razors were held to be toilet requisites taxable at 7 per cent. en-us Sat, 22 Apr 1978 00:00:00 +0530 Fri, 28 Jun 2013 17:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152282 The expression "toilet requisites" in the taxing entry "cosmetics and toilet requisites" was given its ordinary and popular meaning, and the earlier view requiring an article to be both a cosmetic and a toilet requisite was rejected. The later Full Bench approach was applied, under which an item falls within the entry if it answers either description. On that construction, appliances and articles used in personal grooming are covered even if they are not cosmetics in the narrow sense, and safety-razors were held to be toilet requisites taxable at 7 per cent. Case-Laws VAT and Sales Tax Sat, 22 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152282