Commercial context for "perfumes" in sales tax law excludes sandalwood and sandalwood oil from the perfume entry.

The expression "perfumes" in entry 19 of Schedule E to the Bombay Sales Tax Act, 1959 had to be read in its commercial context alongside toilet-related items such as depilatories and cosmetics. Applying noscitur a sociis, the court held that the entry covered preparations commonly used as personal toilet perfumes and beautification articles. Sandalwood was found to be mainly used for oil extraction, fuel, carvings, and other non-toilet purposes, and was not known in trade as a perfume. Sandalwood oil, although used in perfumery and as an ingredient or fixative, was not itself used as a personal toilet perfume. Accordingly, both were held outside the entry and fall under the residuary classification.

---

---

Issues: Whether sandalwood and sandalwood oil fall within "perfumes" under entry 19 of Schedule E to the Bombay Sales Tax Act, 1959, or are taxable under the residuary entry.

Analysis: The expression "perfumes" could not be read in isolation. In the statutory setting, it appeared alongside "depilatories" and "cosmetics" and was contrasted with toilet articles excluded elsewhere in the Schedule. Applying the rule of noscitur a sociis, the word had to be understood as referring to preparations commonly used as perfumes in personal toilet and beautification of the body. On the evidence, sandalwood was mainly used for extraction of oil, fuel, carvings, and related non-toilet purposes, and was not known in trade as a perfume. Sandalwood oil, though used in perfumery and having a delicate fragrance, functioned chiefly as a fixative or ingredient in perfume preparations and was not itself used as a perfume in personal toilet.

Conclusion: Sandalwood and sandalwood oil are not "perfumes" within entry 19 of Schedule E and do not fall under that entry.

Final Conclusion: The assessee's classification was upheld and both references were answered against the department.

Ratio Decidendi: A tariff or sales tax entry using the word "perfumes" in association with toilet-related articles must be construed in its commercial context, and goods not known or used as personal toilet perfumes do not fall within that entry merely because they have fragrance or are used in perfume manufacture.

---