1978 (4) TMI 221

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....er safety-razors are "toilet requisites" so as to be taxable at 7 per cent for the assessment year 1965-66. The Judge (Revisions), relying upon a decision of this Court in Plastic Products Ltd. v. Commissioner of Sales Tax, U.P., Lucknow[1967] 19 S.T.C. 480., held that safety-razors are not "toilet requisites". The phrase "toilet requisites" as used in the expression "cosmetics and toilet requisit....

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....t requisites' within the meaning of entry No. 6 of the notification dated 31st March, 1956." The Full Bench considered the cast of Plastic Products Ltd.(1), and held that the principle of interpretation of the entry "cosmetics and toilet requisites" in that case was erroneous. The Full Bench has taken the view that the article may either fall under the term "toilet requisites" or "cosmetics" in o....