https://www.taxtmi.com/caselaws?id=144070 In construing a sales tax notification, goods must be classified according to their ordinary commercial meaning rather than dictionary breadth alone. Applying that approach, dhoop or dhoop-batti was held not to fall within the term "perfumes" in item No. 37 of Notification No. 905/X issued under section 3-A of the U.P. Sales Tax Act, because it does not itself emit fragrance in its natural state and gives off odour only when burnt. The notification was therefore not wide enough to treat dhoop or dhoop-batti as perfume for single-point sales tax purposes. en-us Wed, 23 Feb 1966 00:00:00 +0530 Fri, 19 Apr 2013 10:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144070 In construing a sales tax notification, goods must be classified according to their ordinary commercial meaning rather than dictionary breadth alone. Applying that approach, dhoop or dhoop-batti was held not to fall within the term "perfumes" in item No. 37 of Notification No. 905/X issued under section 3-A of the U.P. Sales Tax Act, because it does not itself emit fragrance in its natural state and gives off odour only when burnt. The notification was therefore not wide enough to treat dhoop or dhoop-batti as perfume for single-point sales tax purposes. Case-Laws VAT and Sales Tax Wed, 23 Feb 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144070