(1.) C.A. No. 1175 of 1992
(2.) The appellant is a registered dealer in 'dhoop' and 'aggarbatti' and we are concerned with its assessment to sales tax thereon under the provisions of the Punjab General Sales Tax Act, 1948, for the period 1973-74.
(3.) Entry No. 16 of Schedule A to the said Act at the relevant time read thus :