https://www.taxtmi.com/caselaws?id=128966 Sandalwood oil is classifiable as vegetable oil under item 20 of the First Schedule when sold as an essential oil requiring admixture before use as a perfume. It does not qualify as a volatile oil yielded by oil seeds under item 6(a) of the Second Schedule, nor as a scent or perfume under item 51 of the First Schedule, because perfume denotes a ready-for-use fragrant preparation. Sales tax classification follows the article's commercial form and ordinary use as sold. The assessment classifying sandalwood oil as perfume was set aside and revised under item 20. en-us Wed, 08 Jul 1964 00:00:00 +0530 Mon, 15 Apr 2013 16:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128966 Sandalwood oil is classifiable as vegetable oil under item 20 of the First Schedule when sold as an essential oil requiring admixture before use as a perfume. It does not qualify as a volatile oil yielded by oil seeds under item 6(a) of the Second Schedule, nor as a scent or perfume under item 51 of the First Schedule, because perfume denotes a ready-for-use fragrant preparation. Sales tax classification follows the article's commercial form and ordinary use as sold. The assessment classifying sandalwood oil as perfume was set aside and revised under item 20. Case-Laws VAT and Sales Tax Wed, 08 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128966