https://www.taxtmi.com/caselaws?id=151125 Articles sold by the assessee were held to be perfumes under entry 51 of the First Schedule to the Sales Tax Act because classification had to follow the ordinary commercial sense of the goods, not an unduly technical analysis of their constituents. The broader test applied was whether the substance, natural or prepared, emits or is capable of emitting an agreeable odour. The sample articles gave off a sweet, pleasant smell and did not depend on substantial heat for the odoriferous element to evaporate, so they satisfied that test and even the stricter standard referred to in the earlier decision. They were therefore taxable at the single point under entry 51. en-us Wed, 12 Nov 1975 00:00:00 +0530 Thu, 30 May 2013 16:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151125 Articles sold by the assessee were held to be perfumes under entry 51 of the First Schedule to the Sales Tax Act because classification had to follow the ordinary commercial sense of the goods, not an unduly technical analysis of their constituents. The broader test applied was whether the substance, natural or prepared, emits or is capable of emitting an agreeable odour. The sample articles gave off a sweet, pleasant smell and did not depend on substantial heat for the odoriferous element to evaporate, so they satisfied that test and even the stricter standard referred to in the earlier decision. They were therefore taxable at the single point under entry 51. Case-Laws VAT and Sales Tax Wed, 12 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151125