https://www.taxtmi.com/caselaws?id=100701 A notified tax entry using the expression "perfume" was construed in its ordinary and dictionary sense, not as a term limited to substances giving off fragrance only in their natural state. The Court treated the expression as broad enough to include articles that emit an agreeable odour when burned or otherwise processed, unless the notification clearly restricts the meaning. On that construction, dhoop and dhoop-batti were covered by the notified entry and attracted single-point sales tax accordingly. en-us Mon, 19 Aug 1968 00:00:00 +0530 Thu, 19 Sep 2013 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100701 A notified tax entry using the expression "perfume" was construed in its ordinary and dictionary sense, not as a term limited to substances giving off fragrance only in their natural state. The Court treated the expression as broad enough to include articles that emit an agreeable odour when burned or otherwise processed, unless the notification clearly restricts the meaning. On that construction, dhoop and dhoop-batti were covered by the notified entry and attracted single-point sales tax accordingly. Case-Laws VAT and Sales Tax Mon, 19 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100701