VENKATADRI, J.

This revision is filed against the order of the Tribunal directing the petitioner to pay sales tax at six per cent. in respect of his turnover relating to tooth-powder manufactured and sold by him on the ground that it would come under the items enumerated in item 51 of the First Schedule to Act I of 1959. The assessee, V. P. Somasundara Mudaliar is a manufacturer and dealer in tooth-powder and rintan ( ). For the assessment year 1959-60 he submitted a return showing a total turnover of Rs. 70, 978 and a taxable turnover of Rs. 62, 499-37. The Deputy Commercial Tax Officer, Peddunaickenpet, (North) Division, rejected his accounts as incorrect and incomplete and determined the taxable turnover to the best of his judgment at Rs. 76, 696. He levied six per cent. tax on the goods holding that both tooth-powder and rintan are goods coming within the scope of item 51 of the First Schedule to the Act.

Against this order the assessee preferred an appeal to the Appellate Assistant Commissioner of Commercial Taxes, Madras II, contending that tooth-powder could not come under the class of goods specified in item 51 of the First Schedule and that it is liable to be tax