Judgment

HEGDE, J.:- These are connected appeals by special leave. The only question raised in these appeals is whether Sarin Tooth Powder manufactured by M/s. Sarin Chemicals Laboratory is "cosmetic", or a toilet requisite" as held by the High Court of Allahabad or it is an unspecified commodity liable to sales tax at all points of sale as held by the 6Additional Judge (Revisions) Sales Tax, Agra.

2. The contention of M/s. Sarin Chemical Laboratory who is the appellant in all the appeals is that the turn-over relating to the sales of tooth powder is liable to be taxed at the rate of 3 pies per rupee under Sec. 3 of the U. P. Sales Tax Act (to be hereinafter referred to as the Act) whereas Commissioner of Sales Tax, U. P. contends that the said turn over is liable to be taxed at single point under Section 3 (A) of that Act read with entry 6 of the notification No 905/X dated March 31, 1956. The High Court has accepted the contention of the Commissioner. In these appeals the assesses challenges the conclusion reached by the High Court and supports the view taken by the Additional Judge (Revisions) Sales Tax, Agra, who held that the tooth powder is an unspecified commodity liable t