JUDGMENT

SEN, J. - These are appeals from an order passed by the Andhra Pradesh High Court by which large number of writ petitions were disposed of. The common question involved in all those writ petitions was whether agarbattis were liable to sales tax under Item 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act. The writ petitioners and the other dealers in agarbattis were paying sales tax on agarbattis as general goods taxable at the rate of 4% up to 8-7-1983 and 5% from 8-7-1983. Item 36 of the First Schedule of the Act was amended thereafter and the amended entry at the material point of time which fell for consideration of the High Court was as under :

"36. Cosmetics and toilet preparations including scents, perfumes, face powders, talcum powders, hair tonics, hair oils, face creams and snows, pomades, depilatories, tooth powder, toothpaste, toothbrushes and shaving creams."

2. It may be noticed that the only change that was brought by the amendment was to include scents and perfumes within Entry 36. The Departments stand is that "perfumes" would include agarbattis and this stand found favour with the High Court. The High Court mainly relied on the judgment of this Court in the case of CST v. Indian Herbs Research & Supply Co. [(1970) 25 STC 151 (SC)]. In that case, this Court had to construe the word "perfume" falling under Item 37 of a notification issued under the Madhya Pradesh Sales Act which was as under :

"37. Scents and perfumes (in English) and Itra tatha sugandhian (in Hindi)."

3. This Court noted in that judgment that the Oxford Dictionary defined the word "perfume" as follows :

"It is evident therefore that the word "perfume" originates from the word "fumare" which means to "smoke" or to emit vapour given off by some burning substance. In Encyclopaedia Britannica, Volume 17, 1965 Edition, at page 505, it is similarly pointed out that the literal meaning, of the word "incense" is the same as "perfume" but "perfume" has later on acquired an extended meaning so as to include anything sweet from smoking incense to fragrance of flowers. We are accordingly of the opinion that the word "perfume" in Item No. 37 of the Government notification should be construed in its ordinary sense, i.e., any substance natural or prepared which emits or is capable of emitting an agreeable odour either when burned or by the application of some foreign matter to induce any chemical reaction which results in fragrant odours being released from that substance."

4. There are several reasons why the meaning assigned to "perfume" in that case cannot be straightaway applied to construe Item 36 of the First Schedule of the Andhra Act. Unlike Entry 37 of the Madhya Pradesh Act which deals with "scents and perfumes", the entry in the Andhra Act is "cosmetics and toilet preparations". Agarbattis cannot be construed as either cosmetics or toilet preparations. Moreover, the meaning of this phrase has been clarified to include scents, perfumes, face powders, talcum powders, hair tonics etc."Scents and perfumes" must be construed having regard to the context of the other articles mentioned in Item 36. All the items mentioned in the inclusive definition are items of cosmetics or toiletry.

5. An inclusive definition has been given clarifying that cosmetic and toilet preparations would include scents, perfumes, face powders, talcum powders, hair tonics, hair oils, hair lotions, face creams and snows, pomades, depilatories, toothpowder, toothpaste, toothbrushes and shaving creams. The things specially mentioned in the entry "cosmetic and toilet preparations" are all of the nature of personal application. Incense sticks or agarbattis are goods of a different character altogether. These may emit a pleasant odour when burnt. That, however, will not bring agarbattis within the class of articles mentioned in Item 36 of the First Schedule. All these goods are articles of personal application."Perfume" in this context has to be construed eju