1990 (3) TMI 351

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mber 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 introduced on and from July 25, 1977. It reads as follows: "----------------------------------------------- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 cannot be stated to be a squash but certainly it is an essence used in drinks to get flavour. So in our view rose .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... "................ 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 Shorter Oxford English Dictionary on Historical Principles-Third Edition-Volume I, the meaning for "essence" is given as fol .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X