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1997 (2) TMI 474 - SC - VAT and Sales TaxWhether agarbathis were liable to sales tax under item No. 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957? Held that:- Appeal allowed. We are of the view that the High Courts of Kerala, Bombay and Punjab and 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”. 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.
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