Commercial meaning of "perfumes" excludes dhoop-batti where fragrance arises only on burning.

In construing a sales tax notification, goods must be classified according to their ordinary commercial meaning rather than dictionary breadth alone. Applying that approach, dhoop or dhoop-batti was held not to fall within the term "perfumes" in item No. 37 of Notification No. 905/X issued under section 3-A of the U.P. Sales Tax Act, because it does not itself emit fragrance in its natural state and gives off odour only when burnt. The notification was therefore not wide enough to treat dhoop or dhoop-batti as perfume for single-point sales tax purposes.

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Issues: Whether dhoop or dhoop-batti falls within the expression "perfumes" in item No. 37 of Notification No. 905/X dated 31st March, 1956 issued under section 3-A of the U.P. Sales Tax Act, so as to attract single-point sales tax.

Analysis: The word "perfumes" was construed in its ordinary commercial sense rather than by dictionary width alone. The notification was a fiscal classification provision, and the relevant inquiry was how the goods would be understood in the market. Dhoop or dhoop-batti does not itself emit agreeable odour in its natural state and only gives out fragrance when burnt. On that basis, it would not ordinarily be treated by a as a perfume, although it may be associated with incense or use. The expression "perfumes" in the notification was therefore not wide enough to include dhoop or dhoop-batti.

Conclusion: Dhoop and dhoop-batti do not fall within the category of "perfumes" in item No. 37 of the notification and are not liable to tax under that item.

Ratio Decidendi: In construing a sales tax notification, goods must be classified according to their ordinary commercial understanding, and an article that does not itself emit fragrance unless burnt is not treated as a perfume unless the notification clearly so provides.

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