1990 (3) TMI 351

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....he Sales Tax Appellate Tribunal (Second Additional Bench), Madras-1, in T.A. No. 1203/79 dated September 11, 1980. 2.. The only question that arises for consideration in this tax revision is, whether "rose water" will fall under entry 139 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, as it stood at the relevant time, namely, assessment year 1977-78. Entry 139 was introduc....

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....on petition. 3.. The Tribunal, in its order, has taken the view as follows: "................ In our view rose water is not a mere distilled water as claimed by the learned counsel. Rose water contains essence and as such purchased by the customers for mixing with drinks and sweets to get flavour. Rose water gives mild fragrance................ No doubt rose water having mild fragrance ca....

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....onsider that.   7. One of the meanings given for the word "essence" in The World Book Dictionary is as follows: "................ any concentrated preparation that has the characteristic flavour, fragrance, or effect of the plant, fruit, drug or the like from which it was obtained." By no stretch of imagination, it can be said that "rose water" is a concentrated preparation. In the S....