TaxTMI 
TaxTMI 
2004 (1) TMI 670
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....short), filed an application under section 4 of the Act, before the Authority for Clarification and Advance Rulings in regard to the rate of tax payable on the following commodities: "Hair pin, hair bands (elastic), hair bands (plastic) and hair clips (plastic)." The authority, following the decision of the Supreme Court in State of Gujarat v. Prakash Trading Co. [1972] 30 STC 348, the decis....
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....the said entry, they will not fall under the entry 10 of Part "T" of the Second Schedule. (ii) The goods in question cannot be considered as "toilet articles", at all as understood in common parlance and therefore they will not fall under entry 10(ii) of Part "T" of the Second Schedule. Re: Contention (i): Entry 10 of Part T of the Second Schedule, which is relevant, contains two parts an....
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....lause (i). Therefore, it is untenable to contend that unless the articles are specified, they will not fall under entry 10. It is evident that all "toilet articles" will fall under and are covered by entry 10. While those enumerated in clause (i) will fall under that clause, all remaining toilet articles will fall under clause (ii). The distinction was of some relevance when the rates of tax were ....
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....ansing, grooming, dressing and dressing hair. "To groom" has been defined in the Chamber's 21st Century Dictionary as "to keep (a person) clean and neat especially regarding clothes and hair" or "to clean, brush and generally smarten". Thus, any article used in dressing, or dressing hair or grooming, will have to be considered as a toilet article. The Allahabad High Court in Jai Shri Produc....