COMMISSIONER OF SALES TAX Vs. SUBHASH STORES

JUDGEMENT

(1.) AT the instance of the Commissioner of Sales Tax, M P. , the Sales Tax Tribunal (Board of Revenue, M P.) has referred the following question for our decision: 'whether safety razor blades are cosmetic and therefore, their sale will be taxable under Entry 31 of Schedule II, Part II of the M. P. General sales Tax Act?"

(2.) FOR the assessment period 1st April 1962 to 31st March 1963 the assessee was taxed on the sale of safety razor blades worth about Rs. 12,000 at the rate of 7 per cent under Entry 31 of Schedule II, Part II, of the M. P. General Sales Tax Act by the Sales Tax Authorities. The contention of the assessee was that the safety razor blades could be taxed under Entry 1 of Schedule II, Part VI, at 4 per cent only. This contention was accepted by the Sales Tax Tribunal on the ground that the safety razor blades were not included under Entry 31 of Schedule II, Part II. As interpretation of Entry 31 was involved, the Sales Tax Tribunal has referred the abovesaid question for our decision.

(3.) ENTRY 31 of Schedule II Part II of the Act reads as under