https://www.taxtmi.com/caselaws?id=128966 Sandalwood oil, as sold, is analysed for sales tax classification by reference to its commercial form and ordinary use. The article states that it is not a volatile oil yielded by oilseeds and therefore does not fall within item 6(a) of the Second Schedule. It is also not a perfume or scent within item 51 of the First Schedule because a perfume, in ordinary and technical usage, is a ready-for-use fragrant preparation, while sandalwood oil requires admixture before it can serve that function. The article accepts its classification as vegetable oil under item 20 of the First Schedule. 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, as sold, is analysed for sales tax classification by reference to its commercial form and ordinary use. The article states that it is not a volatile oil yielded by oilseeds and therefore does not fall within item 6(a) of the Second Schedule. It is also not a perfume or scent within item 51 of the First Schedule because a perfume, in ordinary and technical usage, is a ready-for-use fragrant preparation, while sandalwood oil requires admixture before it can serve that function. The article accepts its classification as vegetable oil under item 20 of the First Schedule. Case-Laws VAT and Sales Tax Wed, 08 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128966