PUNJAB AROMATICS Vs. STATE OF KERALA

JUDGEMENT

(1.) THE fragrance of sandalwood is well known. Any one born in India and having a smattering knowledge of geography, history or literature of the land will have sweet sentiments of the reference to the sandalwood tree in glowing terms. A soothing word is attributed 'sandalwood coolness'. Amorous warmth is treated with 'sandal wood paste'. Auspicious occasions must have its yellow paste fragrance in pleasing profusion. It is the sandal wood oil that is extracted from the sandalwood. that adds to the aroma and lends its fragrance when blended with other things. "whether you crush the leaves of Sandal or smell its flowers you will not find any scent whatever because the highly valued scented oil is contained only in the heart-wood of old trees which constitutes the well known sandalwood of commerce from which the Sandal oil is also distilled. " (See'our Tree Neighbours', Page 95) Is that sandal wood oil a 'perfume' in the context of the entries in the First Schedule of the Kerala General Sales Tax Act, 1963? - is the question posed in these writ petitions.

(2.) JUDICIAL decisions dealing with 'perfume' in the context of different statutory schemes, have helped to focus the core question and to give due emphasis on the determinative factors for the ultimate decision.

(3.) THE Madras decision in Mettur Sandalwood Oil Co. v. THE State of Madras, (1965) 16 S. T. C. 9 supra, had to deal with the term'perfume' in the context of an entry reading: "scents and perfumes, powders, snows, and scented hair oils. " According to the High Court, the entry showed that the various articles enumerated therein are ordinary articles used for cosmetic purposes, and must be in such a form as can be used forthwith by the customer without taking the further trouble of putting them through some other process, to make them ready for use. A perfume must be one which is ready for use because of its odoriferous and high volatile character. That stage is reached after the admixture of proper solvents, fixative and odoriferous substances. Sandal wood oil, in that view of the matter, could not be classified as a perfume.