STATE OF GUJARAT vs PRAKASH TRADING CO. AHMEDABAD

The Supreme Court examined the classification of Palmolive shampoo, Colgate tooth paste, and Colgate tooth brush under the Bombay Sales Tax Act, 1959. The Court upheld the Gujarat High Court's ruling that Palmolive shampoo is classified as 'soap' under Entry 28 of Schedule C, while Colgate products are classified under the residuary Entry 22 of Schedule E, not as toilet articles under Entry 21A. The Court affirmed the High Court's decision, confirming the tax liability of the articles as determined by the Deputy Commissioner and the Tribunal.