Supreme Court · 1997 INSC 708 · Decided 23 October 1997
Pardeep Aggarbatti, Ludhiana ETC. v. State of Punjab and ORS.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 708 · [1997] SUPP. 4 S.C.R. 692
- Case number
- CIVIL APPEAL No. 1175/1992
- Decided
- 23 October 1997
- Bench
- S.P. BHARUCHA, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Punjab General Sales Tax Act, 1948 : Schedule A-Entry 16-Scope of-Appellant a registered dealer of C 'Dhoop' and 'Aggarbatti '-Assessment to sales tax-Levy of sales tax on the basis that 'Dhoop' and 'Aggarbatti' were covered by· 'perfumery '-Writ challenging the levy allowed by a single before Supreme Court-Held the word "perfumery" in Entry No. 16 draws colour D from the words 'cosmetics' and 'toilet goods' therein-So read, the word 'perfumery' in the said Entry can only refer to such articles of perfamery as are used, as cosmetics and toilet goods are, upon the
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