https://www.taxtmi.com/caselaws?id=273144 Sandalwood oil was held not to fall within the entry for perfume or scent because, in ordinary trade parlance, it was sold only as an essential oil and required further processing before cosmetic use. It was also held not to be a volatile oil yielded by oil seeds, so it could not be classified under the corresponding second schedule entry. Applying ordinary commercial meaning and the form in which the goods were sold, the Court treated sandalwood oil as a vegetable oil and brought it within the relevant first schedule entry, setting aside the assessment classification in favour of the assessee. en-us Wed, 08 Jul 1964 00:00:00 +0530 Fri, 08 Jun 2018 13:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273144 Sandalwood oil was held not to fall within the entry for perfume or scent because, in ordinary trade parlance, it was sold only as an essential oil and required further processing before cosmetic use. It was also held not to be a volatile oil yielded by oil seeds, so it could not be classified under the corresponding second schedule entry. Applying ordinary commercial meaning and the form in which the goods were sold, the Court treated sandalwood oil as a vegetable oil and brought it within the relevant first schedule entry, setting aside the assessment classification in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 08 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273144