https://www.taxtmi.com/caselaws?id=153107 Agarbatti was treated as taxable perfumery under entry 36 of the Orissa Sales Tax rate chart for luxury goods because it falls within the ordinary meaning of perfume. The High Court applied the earlier Supreme Court ruling on dhoop and dhoop-batti as governing the classification question and held that goods need not be specifically named if they answer the taxable description in the schedule. On that reasoning, agarbatti was classifiable under the perfumery entry, and the Tribunal's view was upheld against the assessee. en-us Wed, 16 Jul 1980 00:00:00 +0530 Wed, 17 Jul 2013 15:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153107 Agarbatti was treated as taxable perfumery under entry 36 of the Orissa Sales Tax rate chart for luxury goods because it falls within the ordinary meaning of perfume. The High Court applied the earlier Supreme Court ruling on dhoop and dhoop-batti as governing the classification question and held that goods need not be specifically named if they answer the taxable description in the schedule. On that reasoning, agarbatti was classifiable under the perfumery entry, and the Tribunal's view was upheld against the assessee. Case-Laws VAT and Sales Tax Wed, 16 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153107