https://www.taxtmi.com/caselaws?id=156402 Agarbathies were treated as falling within the expression "perfumes" in item 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, because binding precedent had construed perfume broadly to include odorous fragrance emitted by burning substances such as incense. The Court followed the Supreme Court view on dhoop and dhoop-battis and the Orissa High Court's approach that agarbathies are articles of perfumery. Contrary authorities were distinguished on the basis of different statutory language and classification schemes, and ejusdem generis was not accepted as excluding agarbathies. The result was that the goods were taxable under the entry. en-us Fri, 29 Sep 1989 00:00:00 +0530 Thu, 19 Sep 2013 13:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156402 Agarbathies were treated as falling within the expression "perfumes" in item 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, because binding precedent had construed perfume broadly to include odorous fragrance emitted by burning substances such as incense. The Court followed the Supreme Court view on dhoop and dhoop-battis and the Orissa High Court's approach that agarbathies are articles of perfumery. Contrary authorities were distinguished on the basis of different statutory language and classification schemes, and ejusdem generis was not accepted as excluding agarbathies. The result was that the goods were taxable under the entry. Case-Laws VAT and Sales Tax Fri, 29 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156402