SATISH CHANDRA, C.J. - (1.) THE question of law referred for our opinion is whether safety-razors are "toilet requisites" so as to be taxable at 7 per cent for the assessment year 1965-66. THE Judge (Revisions), relying upon a decision of this Court in Plastic Products Ltd. v. Commissioner of Sales Tax, U. P., Lucknow ([1967] 19 S.T.C. 480), held that safety-razors are not "toilet requisites". THE phrase "toilet requisites" as used in the expression "cosmetics and toilet requisites" occurs in the relevant entry of the notification. In the case of Plastic Products Ltd. ([1976] 19 S.T.C. 480)., it was held that an article should be both "cosmetic" as well as "toilet requisite" before it can fall within the purview of the entry. Subsequently, a Full Bench of this Court in Commissioner of Sales Tax, U. P., Lucknow v. Jai Shri Products, Varanasi ([1974] 34 S.T.C. 494 (F.B.); 1974 U.P.T.C. 146), considered this matter. It held : "THEre is nothing in the context or according to the popular meaning to restrict the words 'toilet requisites' to 'cosmetics', even though some of the articles may be regarded both as articles of toilet and cosmetic. But appliances like tooth-brush and hairpins, hairclips are essentially articles of toiletry and not cosmetics, as this term is understood in common parlance. Hence hairpins and hairclips are 'toilet requisites' within the meaning of entry No. 6 of the notification dated 31st March, 1956." THE Full Bench considered the case of Plastic Products Ltd. ([1967] 19 S.T.C. 480)., and held that the principle of interpretation of the entry "cosmetics and toilet requisites" in that case was erroneous. THE Full Bench has taken the view that the article may either fall under the term "toilet requisites" or "cosmetics" in order to be covered by the said entry. THEre can be no manner of doubt that safety-razors are "toilet requisites". THEy hence fall within the aforesaid entry so as to be taxable at the rate of 7 per cent. We, therefore, answer the question referred to us in the affirmative in favour of the department and against the assessee. THE Commissioner will be entitled to costs which are assessed at Rs. 200. Reference answered in the affirmative.;