1986 (5) TMI 261

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....uestion that arises for consideration is whether agarbathi will come within entry 80 of the First Schedule to the Kerala General Sales Tax Act. Entry 80 of the First Schedule to the Act is as follows: "80. Talcum powder, other At the point of first sale 10 per cent." perfumeries and cosin the State by a dealer metics, not falling who is liable to tax under under any other item section 5. in thi....

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....cisions are far different and even if "agarbathi" is a perfumery, will it be taken in by the language of entry 80 of the First Schedule? The crucial question herein is, what is the meaning of the relevant words "perfumeries and cosmetics" occurring in entry 80 of the First Schedule? It is settled law that you should not only look at the words, but should also look at the context, the collocation a....