https://www.taxtmi.com/caselaws?id=153902 The expression "perfumes" in entry 19 of Schedule E to the Bombay Sales Tax Act, 1959 had to be read in its commercial context alongside toilet-related items such as depilatories and cosmetics. Applying noscitur a sociis, the court held that the entry covered preparations commonly used as personal toilet perfumes and beautification articles. Sandalwood was found to be mainly used for oil extraction, fuel, carvings, and other non-toilet purposes, and was not known in trade as a perfume. Sandalwood oil, although used in perfumery and as an ingredient or fixative, was not itself used as a personal toilet perfume. Accordingly, both were held outside the entry and fall under the residuary classification. en-us Tue, 01 Feb 1983 00:00:00 +0530 Thu, 01 Aug 2013 15:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153902 The expression "perfumes" in entry 19 of Schedule E to the Bombay Sales Tax Act, 1959 had to be read in its commercial context alongside toilet-related items such as depilatories and cosmetics. Applying noscitur a sociis, the court held that the entry covered preparations commonly used as personal toilet perfumes and beautification articles. Sandalwood was found to be mainly used for oil extraction, fuel, carvings, and other non-toilet purposes, and was not known in trade as a perfume. Sandalwood oil, although used in perfumery and as an ingredient or fixative, was not itself used as a personal toilet perfume. Accordingly, both were held outside the entry and fall under the residuary classification. Case-Laws VAT and Sales Tax Tue, 01 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153902