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TMI Blog1975 (10) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... In this appeal the appellant disputes rate of tax in respect of Rs. 9,203.56 2. The appellant is a partnership firm dealing in general goods. He reported a total and taxable turnover of Rs. 3,03,646.19 and Rs. 2,19,620.80. After scrutiny of accounts, the reported turnovers were accepted by the order dt. 15th Oct., 1969. Subsequently, the authorities noticed from Form 8 register of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t replied that Rosemary oil does not fall under Item 51 of the first Schedule. According to him it was neither a scent nor a perfume. It is said to be odourless while the primary requisite of perfume is that it should have pleasant odour. It was further stated that it was a minor ingredient for the manufacture of hair oil, and that it was not even an essential oil, since plenty of substitutes are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore us. 3. Thiru P. Thangavelu, the learned Authorised Representative produced before us a book titled "The Practice of Modern Perfumery by Dr. Paul Jellinek published by Leonard Hill Limited, London in 1954. Rosmary oil is found to be one of the ingredients in Eau De Cologne and Lavender water. Its property as perfume component is as a stabliser and its imparts a fresh green note. It is also a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever he contended that it is one of the many ingredients and that Rosemary oil is never sold as a scent or perfume by itself. The learned State Representative on the other hand contend that the very fact that it was purchased by Keshavardhini Products Ltd., who sell perfumed hair oil, clinches the issue in Revenue's favour. He also relied upon the orders of the authorities below. 4. We have car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e market or by the consumers either as a perfume or scent. In fact there is ample evidence to show that it is a base oil. Even as a base, it is not a primary base. It is one of the many basis. Again, it can be easily substituted. In view of these facts we are unable to uphold the view of the revising authority. We are of the opinion that the original assessment was correct. We do not find either t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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