1957 (10) TMI 23

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....ises in this reference is whether two articles described as Badshahi soap and Badshahi powder are liable to special sales tax under sub-section (1) of section 6 of the Bombay Sales Tax Act, 1946, or are liable only to general sales tax. Now, turning to section 6, sub-section (1)(a) provides for a general tax at the rate of one half of an anna in a rupee and this applies to sales of goods excluding....

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....etermine is whether these are toilet articles, and the second question we will have to determine is if they are toilet articles, are they soaps? Now, the composition of these articles, as stated by the applicants is "Barium sulphide combined with the whiting powder and vaseline" and the properties of these articles are depilatory only. Considering the property of the articles, the question is whet....

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.... is sold in the market by the name of Badshahi soap. But it is necessary to determine whether it is a soap within the exception to entry 6 in Schedule I. What a manufacturer calls an article does not determine its true character or his liability to tax under the Sales Tax Act; and it is only the character of the article that attracts the tax and not the name by which it is known in the market. The....