PARDEEP AGGARBATTI,LUDHIANA vs STATE OF PUNJAB

The Supreme Court addressed the interpretation of 'perfumery' under the Punjab General Sales Tax Act, 1948, specifically in relation to 'dhoop' and 'aggarbatti'. The Court held that these items fall within the definition of 'perfumery', as established in the precedent of Commissioner of Sales Tax, U.P. v. India Herbs Research and Supply Co., 25 STC 151, which clarified that 'perfume' should be understood in its ordinary sense. Consequently, the Division Bench of the High Court's reversal of the Single Judge's decision was upheld, affirming the sales tax liability on the appellant for the relevant period.