STATE OF TAMIL NADU Vs. GOPAL NAIR

JUDGEMENT

(1.) IN this revision, the only point for consideration is whether the shaving cream sold by the assessee falls within entry 37 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, for the assessment year 1972-

(2.) THE cream that is sold by the assessee is manufactured by M/s. Hindustan Lever Ltd. Entry 37 of the First Schedule as in force in the relevant year runs as follows :

(3.) . The question as to whether a particular article or commodity falls within the scope of a particular expression used in the Sales Tax Act has to be determined with its nomenclature in commercial parlance. In commercial parlance, if a person goes and asks for soap, he would not be given shaving cream. The cream under consideration is commercially a different commodity. It, therefore, follows that the Tribunal, in so far as it held that the shaving creams fell within the scope of entry 37, is clearly wrong, and therefore, the article could only be treated as coming within the multi-point levy.The learned counsel drew our attention to the decision in State of Gujarat v. Prakash Trading Co.