Summarize the following court judgment. 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 M/s. 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 M/s. 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 U.P. Sales Tax Act (to be hereinafter referred to as the Act) whereas Commissioner of Sales Tax	 U.P. contends that the said turn over is liable to be taxed at single point under section 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 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 another(1)	 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 Laboratories(2). 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. Y.P. Appeals dismissed. (1) 14. section T. C. 943. (2) 22. section T. C. 169.

On the question whether tooth powder manufactured by the assessees was "cosmetic" or a "toilet requisite" liable to tax under section 3(A) of the U.P. Sales Tax Act	 read with Entry 6 of Notification No. 905/X dated March 31	 1956/or 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 3(A) of the U.P. 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	 S.T.C. 286	 followed. V. P. Sanasundara Mudaliar vs State of Madras 14	 S.T.C. 943; Commissioner of Sales Tax vs Vicco Laboratories	 22 S.T.C. 169	 approved.