TaxTMI 
TaxTMI 
1970 (8) TMI 64
X X X X Extracts X X X X
X X X X Extracts X X X X
.....R. Gokhale, Senior Advocate (Gobind Das, D.N. Mishra and B.P. Singh, Advocates, with him), for the applicant. -------------------------------------------------- The judgment of the court was delivered by HEGDE, J.-These are connected appeals by special leave. The only question raised in these appeals is whether "Sarin Tooth Powder" manufactured by M/s. Sarin Chemical Labor....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eals the assessee challenges the conclusion reached by the High Court and supports the view taken by the Additional Judge (Revisions) Sales Tax, Agra, who held that the tooth-powder is an unspecified commodity liable to tax under section 3 of the Act. Neither the expression "cosmetic" nor "toilet requisite " has been defined in the Act. The dictionary meaning of the expression "cosmetic" (see Web....
X X X X Extracts X X X X
X X X X Extracts X X X X
.....C.)., the names of articles, the sales and purchases of which are liable to be taxed given in a statute unless defined in the statute must be construed not in a technical sense but as understood in common parlance. Therein this court was called upon to consider whether "betel leaves" could be considered as "vegetable" under item No. 6 of Schedule II of the C.P. and Berar Sales Tax Act, 1947. In t....