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TMI Blog1975 (11) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... o. Private Ltd., Bombay. When the turnover relating to these was sought to be taxed at single point as scent or perfume falling under entry 51 of the First Schedule to the Sales Tax Act, the assessee contended that these were mainly used for the manufacture of scented sticks, that they are raw materials for the scented sticks, that normally they are unfit to be used on human bodies and that, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, could not come within the description of scent or perfume. In this connection, he also relied on the decision of this court reported in Mettur Sandalwood Oil Co. v. State of Madras[1965] 16 S.T.C. 9., which dealt with the case of sandalwood oil. This court held that the constituents of a perfume are three-fold: (i) a vehicle or solvent, (ii) a fixative, and (iii) an odoriferous element. The odo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not include those which produce fragrance as a result of application of heat or the application of some foreign matter to induce the chemical reaction, which would result in the odours being released from the substance. The Supreme Court observed: "We are accordingly of the opinion that the word 'perfume'............. should be construed in its ordinary sense, i.e., any substance natural or p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had tested the sample and before us also the sample of these articles were produced. We find that it emanates a sweet and pleasant smell and it does not also appear to require sufficient heat for the odoriferous element to evaporate. Therefore, even the test propounded by this court in the decision, Mettur Sandalwood Oil Co. v. State of Madras[1965] 16 S.T.C. 9., is satisfied. We, accordingly, hol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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