TaxTMI 
TaxTMI 
TaxTMI 
1997 (2) TMI 474
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..... Nos. 1426-28 of 1990. Guntur Prabhakar, Advocate, for the respondent in W.P. (C) No. 870 of 1990. Ms. Sunitha Rao, Advocate, for the petitioner in W.P. (C) No. 870 of 1990. A.V. Rangam, Advocate, for the appellant in C.A. Nos. 4678-81 of 1990. -------------------------------------------------- The judgment of the Court was delivered by S.C. SEN, J.-These are appeals from an order passed by the Andhra Pradesh High Court, by which large number of writ petitions were disposed of. The common question involved in all those writ petitions was whether agarbathis were liable to sales tax under item No. 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The writ petitioners a....
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....rning substance. In Encyclopaedia Britannica, Volume 17, 1965 Edition, at page 505, it is similarly pointed out that the literal meaning of the word 'incense' is the same as 'perfume' but 'perfume' has later on acquired an extended meaning so as to include anything sweet from smoking incense to fragrance of flowers. We are accordingly of the opinion that the word 'perfume' in item No. 37 of the Government notification should be construed in its ordinary sense, i.e., any substance natural or prepared which emits or is capable of emitting an agreeable odour either when burned or by the application of some foreign matter to induce any chemical reaction which results in fragrant odours being released from that substance." 3.. There are several....
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.... 5.. Furthermore, the meaning of the word "perfume" in modern times has undergone a change. The meaning given by Oxford Advanced Learners Dictionary, Encyclopaedic Edition, 1992 is as under: "'Perfume'-1. fragrant or pleasant smell; the perfume of the flowers, flowery perfumes, 2. (any of several types of) sweet smelling liquid, often made from flowers, used especially on the body; sell perfumes and toilet waters, the French perfume. Perfume-1 (of flowers, etc.) give a fragrant smell to; the roses perfumed the room; (2) put perfume on; perfume a handkerchief." The etymological meaning or the original meaning of "perfume" may have come from the word "fumare" (smoke). But in modern parlance its meaning is quite different. 6.. Moreover, the....
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.... STC 151 (SC) was considered and distinguished in the facts of that case. 9.. In the case of Commissioner of Sales Tax, Maharashtra State, Bombay v. Gordhandas Tokersey [1983] 52 STC 381 (Bom), the entry for consideration was entry 19 of Schedule "E" to the Bombay Sales Tax Act, 1959 which at the relevant period was as under: "Perfumes, depilatories and cosmetics (except soap and articles specified in entry 7 in this Schedule)" 10.. The question before the Bombay High Court was whether sandalwood and sandalwood oil could be treated as "perfumes" and brought within that entry for taxation. In that case, it was laid down that the well-known rule of construction was that words in entries, such as entry 19 of Schedule E to the Act have to be....
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.... in "perfumery". 13.. The Orissa High Court in the case of Kamaru Zuman Khan v. State of Orissa [1981] 47 STC 22, was faced with the word "perfumery" being taken out of the original entry of the Orissa Sales Tax Act, 1947 which was as under: "Perfumery, cosmetics, pomades and all toilet articles including toilet soaps.........." 14.. With effect from July 1, 1971, "perfumery" was taken out of this category and was treated as luxury goods in entry 36 of the Schedule. The Orissa High Court following the decision of this Court in the case of Indian Herbs Research and Supply Co. [1970] 25 STC 151 came to the conclusion that "perfume" in ordinary sense covered dhoop and dhoop-batti and held that agarbathis in that case were rightly taxed as l....