RAMTIRTH YOGASHRAM Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) These are references under section 34 of the Bombay Sales Tax Act, 1953, by the applicants who are the manufacturers of a commodity called the Ramtirth Brahmi Oil. Each of these three references relates to a different year, but the question which has been referred to us in the three references is identical, and we must, therefore, proceed to dispose them of by a common judgment. That question is as follows :- "Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in coming to the conclusion that the Ramtirth Brahmi Oil is a perfumed oil ?"

(2.) The Sales Tax Authorities have purported to tax the oil in question under entry 39 of Schedule B to the Bombay Sales Tax Act, 1953, which is in the following terms :- "39. Toilet articles except such articles as may be specified by the State Government by notification in the Official Gazette."

(3.) As the Court is concerned in the present references with the period between the 1st of April, 1954, and the 31st of March, 1957, it is common ground that the relevant notification for purposes of the present references is the one dated 19th November, 1954, which is in the following terms :