Case: State of Gujarat Vs. Prakash Trading Company Ahmedabad

that all the three articles in question, namely, Palmolive shampoo, Colgate tooth paste and Colgate tooth brush are toilet articles as mentioned in Entry 21A of Schedule E to the Act. As against that Mr. Chagla on behalf of the respondent has canvassed for the correctness of the view of the High Court. 4. We may at this stage refer to the three entries with which we are concerned. Entry 28 of Schedule C to the Act pertains to soaps. Entry 21A of Schedule E to the Act deals with the following goods : 21A. Toilet articles including hair cream and hair tonic; and perfumes, depilatories and cosmetics (except soap as specified in Entry 28 in Schedule C and hair oil as specified in Entry 7 of this Schedule). Entry 22 is a residuary entry and relates to all goods other than those specified from time to time in Schedules A, B, C and D and in the preceding entries. 5. So far as Colgate tooth paste is concerned, we find that the matter is concluded by a decision of this Court in the case of Sarin Chemical Laboratories v. Commissioner of Sales Tax, U. P., 26 STC 339 = (AIR 1971 SC 65 ). It was held in that case that tooth powder is a toilet requisite and was liable to sales tax as such. Reference in this connection was made to the dictionary meaning of the words cosmetic, toilet and toiletry. Cosmetic, according to Websters International Dictionary, is a preparation 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 expression toilet as an act or process of dressing, especially formerly of dressing hair and now usually cleansing and grooming of ones person. Toiletry, according to the dictionary, is an article or preparation used in making ones toilet such as soap, lotion, cosmetic, tooth-paste, shaving cream, cologne etc. It was further observed by this Court that according to the dictionary meaning, tooth powder was regarded both as an item of cosmetic and toilet and that in common parlance, tooth powder was considered to be an article of toilet. As such, the Court came to the conclusion that tooth powder was a toilet requisite. The reasoning given by this Court in respect of tooth powder in the above cited case, in our opinion, holds equally good for tooth paste. Likewise, the dictionary meaning of the word toilet relied upon in the above case as an act or process of cleansing of ones person shows that a tooth brush which is meant for cleansing ones teeth is a toilet article. 6. Mr. Chgla has tried to distinguish the case of Sarin Chemical Laboratory, 26 STC 339 = (AIR 1971 SC 65 ) (supra) on the ground that that was a case under the U. P. Sales Tax Act, while we are dealing with a case under the Bombay Sales Tax Act. This submission is clearly untenable, because we are concerned with the concept of a toilet article as understood in common parlance. Neither the Bombay Sales Tax Act nor the U. P. Sales Tax Act contained any special definition of the toilet articles and, as such, the reasoning in the case of Sarin Chemical Laboratory (supra) cannot be held to relate only to cases under the U. P. Sales Tax Act. Apart from that, we find that in the case of Sarin Chemical Laboratory (supra) this Court approved of the decision of the Bombay High Court in Commr. of Sales Tax v. Vicco Laboratories, (1968) 22 STC 169 (Bom.) . In the last mentioned case it was held by the Bombay High Court that Vicco Vajradanti dentifrice in the form of a powder used for cleansing teeth was a toilet article. It would, therefore, follow that this Court has set its seal of approval on the view that for the Bombay Sales Tax Act also, dental powder used for cleansing of teeth is a toilet article. 7. We are also unable to accede to the submission of Mr. Chagla that as teeth can also be cleansed without the use of tooth brush, the same is not a toilet article. The question with which we are concerned is not whether the use of tooth brush can be dispensed with, but whether it is actually used for the purpose of cleansing ones teeth. If the tooth brush is, in fact, used for cleansing ones teeth, the same must be held to be an article of toilet. 8. The view taken by the High Court regarding shampoo that it constitutes soap, in our opinion, is well founded. The High Court in this respect has referred to the following passage in the Encyclopaedia of Chemical Technology : .............. The soaps used for shampooing the hair are essentially the same as those described under soap. (See Cosmetics Vol. 6, P. 550 soap). They are available in several forms; bar, cake, liquid, powder (or granules) and jelly. Although there will undoubtedly always be numbers of individuals who will wash their hair with any cake of soap that may be at hand, the prepared liquid shampoos have rapidly risen to first place in the retail trade. The bars and cakes are shaved down, the granules are dissolved and the jellies are diluted, to prepare liquid shampoo of the desired concentration............... The High Court concluded from the above that Palmolive shampoo was soap covered by Entry 28 of Schedule C to the Act. We agree with the High Court in this respect and are of the opinion that shampoo is a kind of liquid soap. It has all the essential ingredients of a soap. It may be that the proportion of the ingredients of the liquid soap differ from those of a soap in the form of a cake but that fact would not alter the basic character of shampoo and take it out of the category of soaps.

Decision (1 = appeal accepted, 0 = rejected): 1

Explanation:
1[ds]5. So far as Colgate tooth paste is concerned, we find that the matter is concluded by a decision of this Court in the case of Sarin Chemical Laboratories v. Commissioner of Sales Tax, U. P., 26 STC 339  = (AIR 1971 SC 65 ). It was held in that case that tooth powder is a toilet requisite and was liable to sales tax as such. Reference in this connection was made to the dictionary meaning of the words cosmetic, toilet and toiletry. Cosmetic, according to Websters International Dictionary, is a preparation 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 expression toilet as an act or process of dressing, especially formerly of dressing hair and now usually cleansing and grooming of ones person. Toiletry, according to the dictionary, is an article or preparation used in making ones toilet such as soap, lotion, cosmetic,, shaving cream, cologne etc. It was further observed by this Court that according to the dictionary meaning, tooth powder was regarded both as an item of cosmetic and toilet and that in common parlance, tooth powder was considered to be an article of toilet. As such, the Court came to the conclusion that tooth powder was a toilet requisite. The reasoning given by this Court in respect of tooth powder in the above cited case, in our opinion, holds equally good for tooth paste. Likewise, the dictionary meaning of the word toilet relied upon in the above case as an act or process of cleansing of ones person shows that a tooth brush which is meant for cleansing ones teeth is a toilet article6. Mr. Chgla has tried to distinguish the case of Sarin Chemical Laboratory, 26 STC 339  = (AIR 1971 SC 65 ) (supra) on the ground that that was a case under the U. P. Sales Tax Act, while we are dealing with a case under the Bombay Sales Tax Act.This submission is clearly untenable, because we are concerned with the concept of a toilet article as understood in common parlance. Neither the Bombay Sales Tax Act nor the U. P. Sales Tax Act contained any special definition of the toilet articles and, as such, the reasoning in the case of Sarin Chemical Laboratory (supra) cannot be held to relate only to cases under the U. P. Sales Tax Act. Apart from that, we find that in the case of Sarin Chemical Laboratory (supra) this Court approved of the decision of the Bombay High Court in Commr. of Sales Tax v. Vicco Laboratories, (1968) 22 STC 169 (Bom.) . In the last mentioned case it was held by the Bombay High Court that Vicco Vajradanti dentifrice in the form of a powder used for cleansing teeth was a toilet article. It would, therefore, follow that this Court has set its seal of approval on the view that for the Bombay Sales Tax Act also, dental powder used for cleansing of teeth is a toilet article7. We are also unable to accede to the submission of Mr. Chagla that as teeth can also be cleansed without the use of tooth brush, the same is not a toilet article. The question with which we are concerned is not whether the use of tooth brush can be dispensed with, but whether it is actually used for the purpose of cleansing ones teeth. If the tooth brush is, in fact, used for cleansing ones teeth, the same must be held to be an article of toilet8. The view taken by the High Court regarding shampoo that it constitutes soap, in our opinion, is well founded. The High Court in this respect has referred to the following passage in the Encyclopaedia of Chemical Technology :.............. The soaps used for shampooing the hair are essentially the same as those described under soap. (See Cosmetics Vol. 6, P. 550 soap). They are available in several forms; bar, cake, liquid, powder (or granules) and jelly. Although there will undoubtedly always be numbers of individuals who will wash their hair with any cake of soap that may be at hand, the prepared liquid shampoos have rapidly risen to first place in the retail trade. The bars and cakes are shaved down, the granules are dissolved and the jellies are diluted, to prepare liquid shampoo of the desired concentrationThe High Court concluded from the above that Palmolive shampoo was soap covered by Entry 28 of Schedule C to the Act. We agree with the High Court in this respect and are of the opinion that shampoo is a kind of liquid soap. It has all the essential ingredients of a soap. It may be that the proportion of the ingredients of the liquid soap differ from those of a soap in the form of a cake but that fact would not alter the basic character of shampoo and take it out of the category of soaps.