https://www.taxtmi.com/caselaws?id=157096 Rose water was held not to fall within entry 139 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 as an essence. Applying the ordinary and common parlance meaning of "essence", the Madras HC found that rose water is not a concentrated preparation and therefore does not answer that description. The later amendment to the entry was treated as irrelevant to the assessment year in question. The Tribunal's view that rose water contained essence and was covered by the entry was rejected. en-us Tue, 13 Mar 1990 00:00:00 +0530 Mon, 30 Sep 2013 12:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157096 Rose water was held not to fall within entry 139 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 as an essence. Applying the ordinary and common parlance meaning of "essence", the Madras HC found that rose water is not a concentrated preparation and therefore does not answer that description. The later amendment to the entry was treated as irrelevant to the assessment year in question. The Tribunal's view that rose water contained essence and was covered by the entry was rejected. Case-Laws VAT and Sales Tax Tue, 13 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157096