https://www.taxtmi.com/caselaws?id=156759 Under the Punjab General Sales Tax Act, 1948, dhoop and aggarbatti fell within the scheduled entry for perfumery because Entry 16-A of Schedule A expressly included them. The amended proviso to section 5(1) no longer depended on whether the goods were treated as luxury items, so the decisive question was their inclusion in the Schedule. The term "perfumery" was also given its wide ordinary meaning, which supported classification of these goods at the enhanced rate of 10 per cent rather than 6 per cent. The earlier view based on the deleted luxury requirement was held not to govern the matter. en-us Tue, 26 Mar 1991 00:00:00 +0530 Tue, 24 Sep 2013 15:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156759 Under the Punjab General Sales Tax Act, 1948, dhoop and aggarbatti fell within the scheduled entry for perfumery because Entry 16-A of Schedule A expressly included them. The amended proviso to section 5(1) no longer depended on whether the goods were treated as luxury items, so the decisive question was their inclusion in the Schedule. The term "perfumery" was also given its wide ordinary meaning, which supported classification of these goods at the enhanced rate of 10 per cent rather than 6 per cent. The earlier view based on the deleted luxury requirement was held not to govern the matter. Case-Laws VAT and Sales Tax Tue, 26 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156759