1981 (10) TMI 149

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....ration is whether the shaving cream sold by the assessee falls within entry 37 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, for the assessment year 1972-73. The cream that is sold by the assessee is manufactured by M/s. Hindustan Lever Ltd. Entry 37 of the First Schedule as in force in the relevant year runs as follows:   "All kinds of soaps (excluding hand-made soa....

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....rs, razorblades, shaving-brushes and shaving creams." The sales are taxable at 8 per cent at the point of first sale in the State. Thus, shaving creams have been brought within the scope of the First Schedule only in the year 1977. The cream cannot be classified as soap as if it did so entry 51-B would not have been introduced so as to include shaving cream. Thus, even the legislative intention....

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.... our attention to the decision in State of Gujarat v. Prakash Trading Co. [1972] 30 STC 348 (SC). In that case, the question was whether shampoo fell within the category of soap. The Supreme Court pointed out that shampoo is a kind of liquid soap and has all the essential ingredients of a soap. Shampoo is different from a shaving cream and we do not consider that a shaving cream can be considered ....