Commercial meaning of perfumes controls sales tax classification for fragrant articles under the relevant schedule entry.

Articles sold by the assessee were held to be perfumes under entry 51 of the First Schedule to the Sales Tax Act because classification had to follow the ordinary commercial sense of the goods, not an unduly technical analysis of their constituents. The broader test applied was whether the substance, natural or prepared, emits or is capable of emitting an agreeable odour. The sample articles gave off a sweet, pleasant smell and did not depend on substantial heat for the odoriferous element to evaporate, so they satisfied that test and even the stricter standard referred to in the earlier decision. They were therefore taxable at the single point under entry 51.

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Issues: Whether the articles sold by the assessee were "scents or perfumes" falling under entry 51 of the First Schedule to the Sales Tax Act.

Analysis: The article was required to be classified according to its ordinary commercial sense and not by an unduly technical test. The earlier view that the constituents of perfume must be examined in a highly technical manner was not treated as decisive. Relying on the broader test that perfume includes any substance, natural or prepared, which emits or is capable of emitting an agreeable odour, the Court considered the nature of the goods and their use. The sample articles emitted a sweet and pleasant smell and did not require substantial heat for the odoriferous element to evaporate. On that footing, they satisfied even the stricter test referred to from the earlier decision.

Conclusion: The articles were perfumes within the meaning of entry 51 and were taxable at the single point under that entry.

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