https://www.taxtmi.com/caselaws?id=156746 Where a taxing entry covers cosmetics but expressly excludes soap without qualification, all forms of soap fall outside that entry. Hair removing soap sold in soap form was therefore not treated as a cosmetic under entry No. 17 of the First Schedule to the Bengal Finance (Sales Tax) Act, 1941, and the corresponding Delhi Sales Tax Act, 1975 provision did not apply. The commodity was classified by reference to the excluded category of soap, so the higher cosmetic rate was not attracted and the dealer was liable only at the lower rate applicable to its product. en-us Tue, 16 Jul 1991 00:00:00 +0530 Tue, 24 Sep 2013 14:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156746 Where a taxing entry covers cosmetics but expressly excludes soap without qualification, all forms of soap fall outside that entry. Hair removing soap sold in soap form was therefore not treated as a cosmetic under entry No. 17 of the First Schedule to the Bengal Finance (Sales Tax) Act, 1941, and the corresponding Delhi Sales Tax Act, 1975 provision did not apply. The commodity was classified by reference to the excluded category of soap, so the higher cosmetic rate was not attracted and the dealer was liable only at the lower rate applicable to its product. Case-Laws VAT and Sales Tax Tue, 16 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156746