https://www.taxtmi.com/caselaws?id=68848 Rosemary oil was held not to fall within Item 51 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 as a scent or perfume. The tribunal reasoned that the oil was only a component or base ingredient used in perfumery, not a commercially recognised scent or perfume sold or understood in its own right. In the absence of evidence that the market treated it as perfume or scent, it could not be classified under the entry merely because it was capable of use in making perfumes. The revision enhancing the tax liability was therefore not justified, and the original assessment was restored. en-us Mon, 20 Oct 1975 00:00:00 +0530 Sat, 02 Apr 2011 10:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68848 Rosemary oil was held not to fall within Item 51 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 as a scent or perfume. The tribunal reasoned that the oil was only a component or base ingredient used in perfumery, not a commercially recognised scent or perfume sold or understood in its own right. In the absence of evidence that the market treated it as perfume or scent, it could not be classified under the entry merely because it was capable of use in making perfumes. The revision enhancing the tax liability was therefore not justified, and the original assessment was restored. Case-Laws Income Tax Mon, 20 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68848