1977 (1) TMI 134

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....was delivered by DIVAN, C.J.-The question that arises in each of these four cases is whether the product of Hindustan Lever Limited called "Vim" sold under that trade name in the market can be considered to be a soap for the purpose of entry 48 in the First Schedule to the Andhra Pradesh General Sales Tax Act. By virtue of section 5(2)(a), the sales tax at the rate mentioned in the schedule has to....

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....t "soap" is an alkaline salt of a higher fatty acid; a compound of sodium or potassium used in washing. The Tribunal further observed: "The preparation of 'Vim' differs from the preparation of soap, which is used for washing purposes. The materials that go into the preparation of 'Vim' are entirely different from the ones that go in the making of 'soap'. 'Vim' contains: (i) water soluble car....

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....st Schedule to the Act. 4.. We find, under the word "soap" in Encyclopaedia Britannica, volume 20, at page 857, the history of soap-making and how, from time to time, different types of fatty acids have been used for the purpose of soap. making. Different types of soaps meant for different purposes are, as pointed out in Encyclopaedia Britannica, used throughout the world and the only question ....

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....repared and with additions of different materials like silica, builders like sodium silicates, sodium phosphates, sodium carbonates, etc., or with the addition of perfumes and colours different types of soaps meant for different purposes are prepared. So far as scouring powders like "Vim" are concerned, in addition to the soap base, silica and builders like sodium silicates, sodium phosphates, sod....