https://www.taxtmi.com/caselaws?id=158481 Dhoop and agarbatti were treated as falling within the ordinary meaning of "perfumery" under Schedule A to the Punjab General Sales Tax Act, 1948, because they are substances capable of emitting agreeable odour. That construction supported tax liability at 10 per cent for the relevant assessment year. A later amendment expressly referring to "perfumery including dhoop and agarbatti" was viewed as confirming, rather than changing, the original interpretation. The stated ratio is that tariff or sales tax entries are read according to their ordinary commercial and dictionary meaning, and a subsequent clarifying amendment may reinforce that construction. en-us Fri, 15 Sep 1995 00:00:00 +0530 Tue, 29 Oct 2013 15:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158481 Dhoop and agarbatti were treated as falling within the ordinary meaning of "perfumery" under Schedule A to the Punjab General Sales Tax Act, 1948, because they are substances capable of emitting agreeable odour. That construction supported tax liability at 10 per cent for the relevant assessment year. A later amendment expressly referring to "perfumery including dhoop and agarbatti" was viewed as confirming, rather than changing, the original interpretation. The stated ratio is that tariff or sales tax entries are read according to their ordinary commercial and dictionary meaning, and a subsequent clarifying amendment may reinforce that construction. Case-Laws VAT and Sales Tax Fri, 15 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158481