Appeals Nos 262 to 265 of 1970
Appeals by special leave from the judgment and order dated May 1 1969 of the Allahabad High Court in Sales Tax Reference Nos 249 250 251 and 571 of 1966 and Civil Appeals Nos 266 and 267 of 1970
Appeals by special leave from the judgment and order dated January 29 1969 of the Allahabad High Court in Sales Tax Reference Nos 604 and 603 of 1965
H R Gokhale Gobind Das D N Mishra and B P Singh for the appellant in all the appeals
C B Agarwala and 0
P Rana for the respondent in all the appeals
732 The Judgment of the Court was delivered by Hegde J
These are connected appeals by special leave
The only question raised in these appeals is whether Sarin Tooth Powder  manufactured by Ms Sarin Chemicals Laboratory is cosmetic or a toilet requisite as held by the High Court of Allahabad or it is an unspecified commodity liable to sales tax at all points of sale as held by the Additional Judge Revisions Sales Tax Agra
The contention of Ms Sarin Chemical Laboratory who is the appellant in all the appeals 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 section 3 of the UP Sales Tax Act to be hereinafter referred to as the Act whereas Commissioner of Sales Tax UP contends that the said turn over is liable to be taxed at single point under section 3A of that Act read with Entry 6 of the notification No 905X dated March 31 1956
The High Court has accepted the contention of the Commissioner
In these appeals the assessee challenges the conclusion reached by the High Court and supports the view taken by the Additional Judge Revisions Sales Tax Agra who held that the tooth powder is an unspecified commodity liable to tax under section 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 preparation to beautify or alter appearance of the body or for cleansing coloring conditioning or protecting skin hair nails eyes or teeth
The same dictionary gives the meaning of the expression 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 cologne 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 vs The Asstt
Sales Tax Officer Akola and another1 the names of articles the sales and purchases of which are liable to be taxed given in a statute unless defined in the statute must be construed not in a technical sense but as understood in common parlance
Therein this Court was called  upon to consider whether betel leaves  could be considered as vegetable  under item No 6 of Schedule II of the C P Berar Sales Tax Act 1947
In that case this Court observed that the word vegetable  had not been defined in the Act and being a word of every day use 1 12 section T C 286 733 it must be construed in a popular sense meaning that sense which people conversant with the subject in matter with which statute is dealing would attribute to it
 Applying that test this Court ruled that betel leaves cannot be considered as vegetable 
In common parlance a tooth powder is considered as a toilet
That meaning accords with the dictionary meaning as well
The question whether tooth powder can be considered as a toilet came up before the Madras High Court in V P Sanasundara Mudaliar vs State of Madras  and before the Bombay High Court in Commissioner of Sales Tax vs Vicco Laboratories2
Both the courts took the view that the tooth powder is a toilet
The same view has been taken by the Allahabad High Court
We are in agreement with that view In the result these appeals fail and they are dismissed with costs hearing fee one set
YP Appeals dismissed
1 14
section T C 943
2 22
section T C 169


Summary:
On the question whether tooth powder manufactured by the assessees was cosmetic or a toilet requisite liable to tax under section 3A of the UP Sales Tax Act read with Entry 6 of Notification No 905X dated March 31 1956or whether it is an unspecified commodity liable to tax under section 3 of the Act HELD  Tooth powder is a toilet and therefore taxable under section 3A of the UP Sales Tax Act read with the Notification
Neither the expression cosmetic nor toilet requisite  has been defined under the Act
The names of articles the sales and purchases of which are liable to be taxed given in a statute unless defined in the statute must be construed not in a technical sense but as understood in a common parlance
In common parlance a tooth powder is considered as a toilet and that meaning accords with the dictionary meaning as well
732 E H Bamavater Budhaiprasad vs The Asstt
Sales Tax Officer Akola and Another 12 STC 286 followed
V P Sanasundara Mudaliar vs State of Madras 14 STC 943 Commissioner of Sales Tax vs Vicco Laboratories 22 STC 169 approved