SARIN CHEMICAL LABORATORY vs COMMISSIONER OF SALES TAX, U.P.

The Supreme Court ruled that 'Sarin Tooth Powder' is classified as a 'toilet requisite' and is therefore taxable under Section 3(A) of the U.P. Sales Tax Act, in conjunction with Entry 6 of Notification No. 905/X dated March 31, 1956. The Court emphasized that terms like 'cosmetic' and 'toilet requisite' should be interpreted in common parlance, and tooth powder fits this definition. The judgment upheld the Allahabad High Court's decision, rejecting the appellant's claim that it should be treated as an unspecified commodity under Section 3 of the Act.