COMMISSIONER SALES TAX Vs. RAM BABU AND COMPANY

JUDGEMENT

(1.) THE Additional Judge (Revisions) Sales Tax, Agra, has submitted this statement of the case under section 11(3) of the U.P. Sales Tax Act for the opinion of this court on the following question of law.

(2.) THE dispute arises in respect of the assessment year 1964-65. The assessee deals in several commodities including Tinopal. The assessing authority held that Tinopal was a chemical taxable at 7 per cent. The Judge (Revisions), however, reversed the finding. According to him, Tinopal was a washing material taxable at 4 per cent. A similar question arose before a Bench of this court in M/s. Har Narain Purshottam Dass Colour Co., Sadhwara Street, Farrukhabad v. The Commissioner of Sales Tax, U.P., Lucknow ([1971] 28 S.T.C. 77) (S.T.R. No. 614 of 1965, decided on 11th February, 1969). It was held that for the assessment years 1958-59 and 1959-60, Tinopal was a chemical liable to tax as a chemical.

(3.) IT appears that the notification of 1st April, 1960, creating a separate entry of washing materials was modified by another Notification No. S.T. 6438/X-1012-1962 dated 1st December, 1962. Under it washing materials were further sub-divided into two entries. Entry No. 20 stated "soap other than washing soap" and it imposed a tax of 7 per cent. Entry No. 32 stated "washing soaps and other materials used for washing purposes" and this was taxable at 4 per cent. "Chemicals of all kinds" continued to be taxable at 7 per cent. under the original notification.