Perfumed oil classification turns on deliberate addition of perfume, not mere odour, under sales tax entry 39.

"Perfumed oil" under entry 39 of Schedule B to the Bombay Sales Tax Act, 1953, read with the notification dated 19 November 1954, was construed in its plain sense as oil to which perfume is positively and deliberately added, not merely oil with a pleasant odour. The classification had to be tested against the notification's object, which exempted oils for toilet use except perfumed oils. On the material before the authorities, the oil's ingredients showed medicinal properties, and the presence of some perfume-like ingredients did not by itself establish that the product was perfumed within the entry. The sample-based impression of the Tribunal could not replace the correct legal test, so the oil was held outside entry 39 and within the residuary treatment.

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Issues: Whether Ramtirth Brahmi Oil is a "perfumed oil" within entry 39 of Schedule B to the Bombay Sales Tax Act, 1953, read with the notification dated 19 November 1954, so as to be taxable under that entry rather than fall under the residuary entry 80.

Analysis: The expression "perfumed oil" was construed in its plain and ordinary sense to mean oil to which perfume has been positively and deliberately added, and not an oil that merely happens to have a pleasant odour. The classification was also tested against the object of the notification, which exempted oils for toilet use except perfumed oils. On the materials before the authorities, the oil's ingredients were shown to have medicinal properties, and the mere presence of some ingredients having perfume-like quality did not establish that the oil had been perfumed within the meaning of the notification. The finding based on the Tribunal's own impression of the sample could not displace the proper legal test.

Conclusion: Ramtirth Brahmi Oil is not a perfumed oil within entry 39 and the notification dated 19 November 1954, and it is not taxable under that entry.

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