https://www.taxtmi.com/caselaws?id=159628 Goods admittedly described as oils fell within the broad entry for "oils of all kinds" under the U.P. Sales Tax Act because no other entry or notification specifically applied to them. Their use in manufacturing paints, varnishes, soaps or cosmetics, or for adding fragrance, did not make them scents or perfumes, since they were not shown to be directly used as such by application to the body. The classification in favour of the dealer was upheld and the contrary view was rejected. en-us Tue, 07 Sep 1999 00:00:00 +0530 Thu, 28 Nov 2013 15:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159628 Goods admittedly described as oils fell within the broad entry for "oils of all kinds" under the U.P. Sales Tax Act because no other entry or notification specifically applied to them. Their use in manufacturing paints, varnishes, soaps or cosmetics, or for adding fragrance, did not make them scents or perfumes, since they were not shown to be directly used as such by application to the body. The classification in favour of the dealer was upheld and the contrary view was rejected. Case-Laws VAT and Sales Tax Tue, 07 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159628