https://www.taxtmi.com/caselaws?id=154358 In interpreting the sales tax entry for "cosmetics, perfumery and toilet goods" under the Punjab General Sales Tax Act, the court held that statutory context controls the meaning of "perfumery". Although the term can be read broadly in isolation, the composite entry was confined to articles used for personal hygiene or pleasure. Dhoop and aggarbatti, being primarily used for religious ceremonies rather than personal hygiene or pleasure, did not fall within the entry as it stood before its 1979 substitution. They were therefore taxable at 6 per cent and not at the higher rate of 10 per cent. en-us Wed, 02 May 1984 00:00:00 +0530 Sat, 17 Aug 2013 17:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154358 In interpreting the sales tax entry for "cosmetics, perfumery and toilet goods" under the Punjab General Sales Tax Act, the court held that statutory context controls the meaning of "perfumery". Although the term can be read broadly in isolation, the composite entry was confined to articles used for personal hygiene or pleasure. Dhoop and aggarbatti, being primarily used for religious ceremonies rather than personal hygiene or pleasure, did not fall within the entry as it stood before its 1979 substitution. They were therefore taxable at 6 per cent and not at the higher rate of 10 per cent. Case-Laws VAT and Sales Tax Wed, 02 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154358