United Trading Agency vs Additional Commissioner Of Commercial ... on 13 December, 1995
The act of brushing one's teeth with tooth-paste or tooth-powder is not certainly in the same nature as taking or using medicine. Soaps, scents and perfumes were separately listed because they were subject to different rates and he therefore, took the view that the intention of the framers of the notifications was to include all articles in the expressions "cosmetics and toilet requisites", as are popularly regarded as articles falling within that category but such of those articles as were intended to be taxed at different rates were separated and listed separately. He also took note of the fact that even the manufacturers of dentifrices like tooth-paste and tooth-powder regarded them as items of cosmetic and toiletry and he referred to Ciba which is a well-known company engaged in the manufacture of pharmaceuticals and cosmetics. He noticed the decision in Sarin Chemical Laboratory v. Commissioner of Sales Tax wherein it was decided that in common parlance, a tooth-powder is considered as a toilet article. That meaning accords with the dictionary meaning as well. He did not deal with the material produced by the appellant. He disposed of the same by stating that the voluminous, documentary evidences produced by the respondent before the first appellate authority pertains to the scientific definitions and the analysis tried to be carried out thereon. However, going into the scientific details would become necessary if the entry in the Schedule can be interpreted in two different ways or if there is any ambiguity. Otherwise, it is enough to know how the trader, the buyer, the seller and the consumer understand the issue.