Perfumery

Perfumery, the word 'perfumery' in the Entry 16 draws colour from the words 'cosmetics' and 'toilet goods' the words 'perfumery' in the Entry 16 can only refer to such articles to perfumery as are used, as cosmetics and toilet goods are, upon the person. The word 'perfumery' in the context in which it is used has, therefore, no application to 'dhoop' and 'aggarbatti', Pardeep Aggarbatti v. State of Punjab, (1997) 8 SCC 511 (574). [Punjab General Sales Tax Act, 1948 (46 of 1948), s. 5(1) and Schedule A Entry 16 (prior to 1979 amendment)]