https://www.taxtmi.com/manuals?id=6866 The document defines perfume through standard dictionary senses: (a) a fragrant or pleasant smell and (b) a sweet smelling liquid applied to the body, with verb forms meaning to impart fragrance. It notes the etymological root in Latin "fumare" but states that modern legal and commercial usage differs from the original meaning, and it indicates reliance on these lexical meanings for interpretation where statutory texts are silent, citing a reported case for reference. en-us Thu, 16 Jan 2025 14:35:00 +0530 Mon, 07 Jul 2025 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6866 The document defines perfume through standard dictionary senses: (a) a fragrant or pleasant smell and (b) a sweet smelling liquid applied to the body, with verb forms meaning to impart fragrance. It notes the etymological root in Latin "fumare" but states that modern legal and commercial usage differs from the original meaning, and it indicates reliance on these lexical meanings for interpretation where statutory texts are silent, citing a reported case for reference. Manuals Indian Laws Thu, 16 Jan 2025 14:35:00 +0530 https://www.taxtmi.com/manuals?id=6866