1970 (8) TMI 64

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.... him) for the respondent.   H.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....

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.... contention of the Commissioner. In these appeals 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 dictionar....

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.... Sales Tax Officer, Akola [1961] 12 S.T.C. 286 (S.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 I....