https://www.taxtmi.com/caselaws?id=151248 Perfumed hair-oil was classified under cosmetics and toilet requisites rather than oils of all kinds because sales tax entries are construed according to popular parlance and commercial understanding. The article was treated as a grooming and beautifying product with a distinct cosmetic character, and the later notification excluding perfumed hair-oil from the general oil entry was read as clarificatory of the legislative scheme. The inclusive wording in the cosmetic entry was understood exhaustively, confirming that the higher-rated category applied. en-us Mon, 26 Apr 1976 00:00:00 +0530 Mon, 03 Jun 2013 10:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151248 Perfumed hair-oil was classified under cosmetics and toilet requisites rather than oils of all kinds because sales tax entries are construed according to popular parlance and commercial understanding. The article was treated as a grooming and beautifying product with a distinct cosmetic character, and the later notification excluding perfumed hair-oil from the general oil entry was read as clarificatory of the legislative scheme. The inclusive wording in the cosmetic entry was understood exhaustively, confirming that the higher-rated category applied. Case-Laws VAT and Sales Tax Mon, 26 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151248