1982 (12) TMI 167

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....nsideration in this case is whether "Robin Blue" is a soap and fell under entry 48, as it stood at the relevant time. At the relevant time entry 48 contained only one word "soaps". The assessee's contention was that Robin Blue is a soap, since it is used as a washing material to give brightness to the clothes, and to white clothes in particular. All the authorities have uniformly rejected this con....

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...." performs the same function as a soap or is understood as a substitute for the soap, in the common man's mind. "Robin Blue" does not clean at all. It only adds brightness to white clothes, It is a blue powder which is mixed in the water and the clothes, after they are washed, are dipped in such water. The blueness adds to the whiteness of the clothes. For that reason, it cannot be said that it....

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....rial". The Allahabad High Court did not consider the question whether "Tinopal" falls under the entry "soaps" nor did it hold that "Tinopal" can be equated to or considered as a soap. The learned counsel for the petitioner also relied upon Porritts & Spencer (Asia) Ltd. v. State of Haryana [1978] 42 STC 433 (SC) to show that the dryer felts made out of cotton or woollen yarn by the process of w....

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.... have to find the components of the goods concerned herein and there is no such material before us. The learned standing counsel for the department brings to our notice explanation 4 to the First Schedule to the Act which says that the expression "colours" in item 45 of the First Schedule does not include "dyes and chemicals". The question would arise whether the goods concerned here are chemicals....