LexSARIN CHEMICAL LABORATORY versus COMMISSIONER OF SALES TAX, .U.P
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• 731
SARIN CHEMICAL'LABORATORY
v.
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('.:01\1J\1JSSIONER· OB SALES··TAX,.U.P.
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August 7. 1970
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(J.C. SHA}! AN6•K: S. HEGDE, JJ.]
.·L'.P, Sales-Tax-Ac·t VP .. Act of 194~ S: 3 ond·3-A-Tooth, Powder,-/(
lfl,f.fc· ro tax as tvilft pr4J.s~ urispecified co11unodity.
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On the question whether tootlt powpc'r manufacture'd '.by the assessces
· .• ,,; "cosmeti~;· or a ''toilet requisite'"liable-to tax under s. 3(A) o'f·the
l':P. Sales Tax ~ct, read 'Yith En\ry 6 of Notification Na. 905/X dated
~!arch, 3~,.1966/or whet!m· it is an unspecified commodity liable to tax
under section ,.3 of the Act,
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HELD :-Tooth po,\·dcr is a toilet and therefore taxable uflder s·. -3(A)
of. the U.P. Sales Tax Act, .-ead with the Notification.
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~either the expression 'cosmetic' nor 'toilet req4isite' has been defined
under 'the Act.
The names of articles, the sales ancl purchases of which
are liable to be taxed given in a statute, unless defined·in'the statute, must
be construed, not in a technical se,nse but as understood in a common
i'?.rlance.
In con1n1on parlance a to6th powder is considered as a toilet and
;:~;:it meaf).ing Hccortl<; v.·ith the dictidnary meaning as well. [732. E, H]
Ban1avater Budhaiprasad v. The Asstt. Sales Ta.! Officer, Ako/a
and
:Another, 12, S.T.C. 286, followed.
V. P. Sanasunda;-a Mudaliar v. Staie of Madras 14, S.T.C. 943; Co111-
n1issibher ·of' Sales "Tax ·v. Vicco· Labo'ratories, 22 S.T.C. 169, approved.
C1vn::. APPELLATE JuR1so1ci::10N : Civil Appeals Nos. 262. to
"265 qf J 970.
Appeals· by special leave from the judgment and order dated
May 1, 1969 of the Allahabad High Court in Sales Tal\ Reference
Nos. 249, 250, 251 and 571 of,!96() and Civil Appeals Nos. 266
:nd 267 . .of -1£170.
Appeals by· special leave froin the judgment and order dated
J .1nuiry 29, 1969 of the Allahabad High Court in Sales Tax Refer·
e~1~e Nos. 604 and 603 of 1965.
H. R. Gokhrile, GobindJJas, D. 'N. Mishra and B. P. Singh, for
the appellant (in all the appeals).
H
C. B. Agarwa/a and O. P. Rana, for the respondent (in all thf
appeals).
732
SUPREME COURT REPORTS
(1971] l SC.R.
The Judgment of the Court was delivered b~'
Hegde, J.
These are connected appeals by special leave. The
only question raised in these appeals is whether ·sarin Tooth Pow-
der' manufactured by M; s. Sarin Chemicals Laboratory is .. cos·
metic" or a ''toilet requisite .. as held by the High Court of Allalu
bad or it is an unspecified commodity liable to sales tax at all points
of sale as held by the Additional Judge (Revisions) Sales Tax, Agr~.
The contention of M/ s. Sarin Chemical Laboratory who is the
appellant in all the appeab is that the turn-over relating .to the
sales of tooth powder is liable to be taxed at the rate of 3 pies per
rupee under s. 3 of the U.P. Sales Tax Act (to be hereinafter re·
ferred to as the Act) whereas Commissioner of Sales Tax, U.P.
contends that the said turn over is liable to be taxed at single poi11t
under s. 3(A) of that Act read with Entry 6 of the notification No.
905/X dated March 31, 1956. The High Court has accepted the
contention of the Commissioner.
In these appeals the assess.:e
challenges the conclusion reached by the High Court and supports
the view taken by the Additional Judge (Revisions) Sales Tax.
Agra, whp held that the tooth powder is an unspecified commodity
liable to tax under s. 3 of the Act.
Neither the expression 'cosmetic' nor 'toilet requisite' has been
defined in the Act.
The dictionary meaning of the expression
'cosmetic' (see Webster's international Dictionary) is "A prepara-
tion to beautify or alter appearance of the body or for cleansing,
colouring, conditioning or protecting
skin. hair. nails, eyes or
teeth".
The same dictionary gives the meaning of the exµression
"toilet" thus : 'an act or process of dressing, especially formerly
of dressing hair and now usually cleansing and grooming of one's
person".
The word "toiletry" is explained in the said dictionary
as meaning "an article or preparation used in making one's toilet
such as soap, lotion, cosmetic. tooth paste, shaving cream, cologue
etc."
According to the dictionary meaning tooth powder is regarded
both as an item of cosmetic and toilet but as observed by this Court
in Bamavatar Budhaiprasad v. The Asstt. Sales Tax Officer, Ako/a
and another( 1), the names of articles, the sales and purchases of
which are liable tExcerpt shown. Read the full judgment & AI analysis in Lexace.