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TMI Blog1966 (2) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... enous medicines at Dehra Dun. The return filed was not accepted and the turnover including that of sale of dhoop was estimated. The Sales Tax Officer assessed the turnover at 3 pies per rupee. The assessee appealed, but the Judge (Appeals) was of the opinion that the case called for enhancement in tax as the manufacture and sale of dhoop-batti fell within item No. 37 of Notification No. ST. 905/X dated 31st March, 1956, and was liable to tax under section 3-A of the U.P. Sales Tax Act, i.e., at single point. The Judge (Appeals) estimated the turnover of dhoop and batti at Rs. 10,000 and taxed the sum at one anna per rupee instead of 3 pies per rupee, as had been done by the Sales Tax Officer. In this way the tax was enhanced from Rs. 348-14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s", which is a word of much wider import than scents and includes therein all "incense". On behalf of the assessee it was contended that "perfumes" as used in the notification, must have the meaning which is commonly understood and that dhoop is not used for purposes of perfume or scent but for pooja and therefore would fall outside the category of "perfumes". The matter is not free from difficulty but in my judgment the word "perfume" should be given the meaning which is ordinarily understood in the world of commerce. Sales and purchase tax is a tax on goods bought and sold by a dealer. It is therefore important not to lose sight of this fact when interpreting a notification under the Sales Tax Act. The meaning given to a word by commercia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubstance itself, in its natural state, should go on sending forth agreeable odour and not that the odours should be the result of the application of heat to the substance or the application of some foreign matter to induce the chemical reaction which would result in the odours being released from the substance. It is no doubt true that after heat has been applied and the fumes come into existence if they have an agreeable odour they too could very well be called "perfume" but that is not the meaning which was intended to be given to the word "perfumes" as used in item No. 37. The Encyclopaedia Britannica when dealing with "incense" has pointed out that the literal meaning of "incense" is the same as "perfume" and the word "perfume" comes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f perfume were possible. No assistance therefore can be derived by the learned Junior Standing Counsel from that case for solving the problem which arises here. Giving the word "perfume" its meaning as is understood in the commercial world I would hold that dhoop and dhoop-batti, which do not emit any agreeable odour except when burnt, do not fall within the category of "perfumes" as found in item No. 37 of the said notification. For the reasons given above my answer to the question referred will be in the affirmative and in favour of the assessee. Let a copy of this judgment be sent under the seal of the Court and signature of the Registrar to the Revising Authority and the Commissioner of Sales Tax, U.P. The Commissioner of Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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