Hegde, J. - (1.) 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.
(2.) 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 Sec. 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 assesses 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 Sec. 3 of the Act.
(3.) 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, colouring, 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.";