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TMI Blog1969 (2) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... es per rupee. The plea was accepted by the Judge (Appeals) Sales Tax and the appeals were allowed. The Commissioner of Sales Tax applied to the revising authority for the revision of the appellate orders, and the Additional Judge (Revisions) Sales Tax set aside the appellate orders and restored the assessment orders. At the instance of the assessee this and the connected reference have been made on the following question: "Whether Tinopal is a chemical liable to tax at one anna per rupee or is liable to tax at 3 pies per rupee as being an unspecified article?" Under section 3 of the U.P. Sales Tax Act the turnover of all goods was liable to tax, at the relevant time, at three pies per rupee at every point of sale. Section 3-A of the Act e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st of chemically bleached material, without noticeably lessening the brightness of the white, optical agents are employed. Optical whitening agents have been described in the booklet as "fluorescent organic compounds which exhaust on to the fibre like "dye-stuffs". It says: "Thus a fabric treated with an optical whitening agent reflects more visible light than one not so treated. It has a degree of whiteness which is considerably more intense and against which material bleached and blued in the traditional manner appears dull and dingy." It then says that Tinopal brands are optical whitening agents of varying chemical structure, giving a wide range of white shades from greenish blue to violet. In the section devoted to "Uses of Tinopal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the version put out by the manufacturer itself as regards the properties and uses of Tinopal for the information of the consumer public. In the absence of any other material on the record on the point, we may take it that what the manufacturer represents the product to be capable of achieving is what influences the consumer to buy it. It is difficult to say that the consumer looks upon Tinopal as anything else. Certainly, there is no material on the record to come to any other conclusion. The test is, as a Full Bench of this court observed in Avadh Sugar Mills Ltd. v. Sales Tax Officer[1968] 21 S.T.C. 295.: ".......a word used in a taxing provision, such as the Sales Tax Act, should be assigned the meaning which it has received in the com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion only. Tinopal is an article of every day use, its main use being in the laundry. In the popular sense it is a washing material. It is, of course, described by its manufacturer as a whitening agent, but whitening is also one of the main purposes of washing clothes. It is in evidence that the manufacturers of Tinopal have got it patented as an article used by dhobis and washermen. The fact that the whitening brought about by Tinopal is a chemical process is of no consequence because that is not the criterion upon which entries in the notifications under the U.P. Sales Tax Act are to be interpreted. With effect from 1st April, 1960, washing materials were separately listed in another notification under section 3-A of the Act but until t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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