SWASTIC AGENCY Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS revision is directed against the order of the Sales Tax Appellate Tribunal (Second Additional Bench), Madras-1, in T.A. No. 1203/79 dated September 11, 1980.

(2.) THE only question that arises for consideration in this tax revision is, whether "rose water" will fall under entry 139 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, as it stood at the relevant time, namely, assessment year 1977-78. Entry 139 was introduced on and from July 25, 1977. It reads as follows : ------------ S. Description of Point of levy Rate of tax (Effective from) No. the goods (1) (2) (3) (4) (5) per cent 139 Essences and At the point 8 25-7-1977 squashes of first sale in the State. Treating "rose water" as coming under "essences", the Revenue has taxed the sales turnover of "rose water" at single point rate. THE contention of the assessee was that "rose water" is not an essence and it is liable to be taxed only under multi-point rate. THE petitioner failed throughout. Hence the present revision petition.

(3.) MR. Inbarajan, learned counsel appearing for the petitioner, submitted that neither under the dictionary meaning nor under common parlance, "rose water" can be considered as an essence. According to him, the view taken by the Tribunal is totally unsustainable.