1976 (1) TMI 157 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that mixing scents in ordinary til oil does not amount to the manufacture of perfumed hair-oil. The appellate authority and the Judge (Revisions) both found that adding scent to oil does not create a new commodity. The court emphasized that the test of common experience was applied and there was no evidence of a significant change in the oil due to the addition of scent. The question was answered in the negative against the Commissioner, Sales Tax, and in favor of the assessee. The reference was answered in the negative.