COMMISSIONER OF SALES TAX Vs. MAKHANLAI CHAINSUKH DAS

JUDGEMENT

(1.) THE question of law referred to us in this case is whether Keorajal and Gulabjal were taxable at 7 per cent under the entry relating to scents and perfumes. The Judge (Revisions) Sales Tax held Gulabjal and Keorajal were not either scents or perfumes. They were taxable as unclassified articles at 2 per cent. When this case came up for hearing before a Division Bench, it, by an order dated January 31, 1974, asked for a supplementary statement indicating the method of preparation of Gulabjal and Keorajal and their possible uses. The Judge (Revisions) has submitted a supplementary statement of the case in which he has given the process of preparation. He states :

(2.) THE process of preparation of perfumes and scents from Gulab and Keora is a continuous one. At first Gulabjal and Keorajal is prepared and from this water, perfumes and scents are extracted. The entire process is described as under.

(3.) WE have heard learned counsel for the parties but we see no reason to disagree with the view taken in Asghar Alis case. We therefore, answer the question referred to us by holding that the turnover of Keorajal and Gulabjal was taxable as perfumes at 7 per cent. The Commissioner will be entitled to costs which are assessed at Rs. 200/ -.