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TMI Blog1997 (2) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... y meaning nor having regard to the context of item 36 of the First Schedule of the Andhra Pradesh General Sales Tax Act can it be said that “perfumes” would include agarbathis for the purpose of imposition of sales tax. In view of the aforesaid, the judgment under appeal dated September 29, 1989 is set aside. - C.A. No. 1426-1428, 4678-4681 of 1990, W.P. (C) No. 879 of 1990, 3382, 5116, 11671 of 1986, 17681, 6782 of 1986, and 3980 of 1987 - - - Dated:- 20-2-1997 - SEN S.C. AND SUJATA V. MANOHAR JJ. K. Parasaran, Senior Advocate (A. Subba Rao, Advocate, with him), for the appellant in C.A. Nos. 1426-28 of 1990. K. Ram Kumar, Ms. Asha Nair, Y. Subba Rao, C. Balasubramaniam and T.V.S. Narasimachari, Advocates, for the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that perfumes would include agarbathis and this stand found favour with the High Court. The High Court mainly relied on the judgment of this Court in the case of Commissioner of Sales Tax, U.P. v. Indian Herbs Research and Supply Co. [1970] 25 STC 151 (SC). In that case, this Court had to construe the word perfume falling under item No. 37 of a notification issued under the Uttar Pradesh Sales Tax Act which was as under: Scents and perfumes (in English) and Itra tatha sugandhian (in Hindi) This Court noted in that judgment that the Oxford Dictionary defined the word perfume as follows: It is evident therefore that the word perfume originates from the word fumare which means to smoke or to emit vapour given off by some bur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been given clarifying, that cosmetic and toilet preparations would include scents, perfumes, face powders, talcum powders, hair-tonics, hair oils, hair lotions, face creams and snows, pomades, depilatories, tooth-powder, tooth-paste, tooth-brushes and shaving creams. The things specially mentioned in the entry cosmetic and toilet preparations are all of the nature of personal application. Incense sticks or agarbathis are goods of a different character altogether. These may emit a pleasant odour when burnt. That, however, will not bring agarbathis within the class of articles mentioned in item No. 36 of the First Schedule. All these goods are articles of personal application. Perfume in this context has to be construed ejusdem generis. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of first sale in the State by a dealer who is liable to tax under section 5. 10 per cent." 8.. The question was whether agarbathi could be taxed under this entry. The division Bench of the Kerala High Court The reference appears to be to Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. K.A. Latheef [1988] 69 STC 29.-Ed. held that cosmetics and perfumeries under entry 80 should also come within the ambit of tax and having regard to the context, the court came to the conclusion that agarbathi cannot be considered to be a perfumery , akin to talcum powder (the preceding words), occurring in entry 80 of the First Schedule. The case of Commissioner of Sales Tax, U.P. v. Indian Herbs Research and Supply Co. [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rfume . Moreover, they were not used in personal toilet or for the beautification of the body as perfumes. Therefore, neither sandalwood nor sandalwood oil was perfume within the meaning of entry 19 of Schedule E to the Bombay Sales Tax Act, 1959. 12.. The Punjab and Haryana High Court examined the scope of entry 16 of Schedule A of the Punjab General Sales Tax Act, 1948, in the case of Assessing Authority, Amristar v. Amir Chand Om Parkash [1974] 33 STC 120 (P H). The said entry 16 was as follows: Cosmetics, perfumery and toilet goods, but not including tooth-paste, tooth- powder, soap and kum kum. The court held that having regard to the context in which the word perfumery occurred, it could not be said that dhoop and agarbath ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Haryana were right in not giving an expanded meaning to perfume or perfumery and the Orissa High Court was in error in including agarbathis within the definition of perfumery . 17.. In our judgment neither in common parlance nor by the dictionary meaning nor having regard to the context of item 36 of the First Schedule of the Andhra Pradesh General Sales Tax Act can it be said that perfumes would include agarbathis for the purpose of imposition of sales tax. In view of the aforesaid, the judgment under appeal dated September 29, 1989 is set aside. The appeals are allowed with no order as to costs. C.A. Nos. 4678-4681 of 1990 and W.P. (C) No. 870 of 1990: In view of the decision in C.A. Nos. 1426-28 of 1990, C.A. Nos. 46 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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