https://www.taxtmi.com/caselaws?id=156642 Sandalwood oil sold and transported as a raw or intermediate commodity was held not to fall within the expression "perfume" in Entry 80 of the Kerala General Sales Tax Act, 1963. The Court read the term in its statutory context and alongside the other goods in the entry, holding that commercial identity and use as a base or fixative in perfume-making did not make the product a perfume in its own right. Earlier decisions under different statutory entries were distinguished, and the Supreme Court ruling on dhoop-batti was held inapplicable. The impugned government orders were therefore quashed as unsustainable. en-us Wed, 22 Aug 1990 00:00:00 +0530 Mon, 23 Sep 2013 12:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156642 Sandalwood oil sold and transported as a raw or intermediate commodity was held not to fall within the expression "perfume" in Entry 80 of the Kerala General Sales Tax Act, 1963. The Court read the term in its statutory context and alongside the other goods in the entry, holding that commercial identity and use as a base or fixative in perfume-making did not make the product a perfume in its own right. Earlier decisions under different statutory entries were distinguished, and the Supreme Court ruling on dhoop-batti was held inapplicable. The impugned government orders were therefore quashed as unsustainable. Case-Laws VAT and Sales Tax Wed, 22 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156642