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TMI Blog1976 (4) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... 902(63)-50 dated 15th March, 1965, for the year 1968-69? (2) Whether, in the facts and circumstances of this case, the turnover of Rs. 8,000 on perfumed hair-oil was taxable at 3 per cent or 10 per cent?" The turnover of the perfumed hair-oil manufactured and sold by the assessee was assessed at 10 per cent as in the opinion of the Sales Tax Officer it was covered by the entry in Notification No. ST-7094 dated 1st October, 1965. The assessee being unsuccessful in appeal filed revision which was allowed as the Judge (Revisions) was of the view that perfumed hair-oil was included in the term "oils of all kinds", which was taxable at 3 per cent in the hands of manufacturers. The question raised in this reference is not free from difficulty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, 1948, exempts edible oil pressed on ghanis. The other Notification No. ST-117 dated 8th June, 1948, levies tax on oils of all kinds at 6 pies whereas edible oil is taxed at 3 pies. This shows that oil has been classified into two categories, i.e., edible oils and oils of all kinds. Edible oil has further been sub-classified as edible oil, and edible oil pressed on ghanis by human and animal labour. The latter has either been exempt or taxed at a very low rate. This classification has been maintained from 1948 till today. The first notification regarding cosmetics and toilet requisites was issued on 1st July, 1948, and it was taxed at 9 pies. This was enhanced in 1956 to one anna. From 1956 to 1961 by Notification No. ST-905 dated 31st Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... becoming exigible to higher tax becomes an item different from oils of all kinds. It appears oils which have any other distinctive characteristic have been treated differently, for example, coconut oil, kerosene oil, diesel oil, etc. We are of the opinion that after the addition of perfume, hair-oil acquires a distinctive character of becoming a cosmetic and toilet requisite. It has been strenuously urged for the assessee that a perusal of Notification No. ST-8492 dated 30th September, 1969, read with ST-8490 dated 30th September, 1969, would demonstrate that perfumed hair-oil was always understood as being an item covered "by oils of all kinds". Its exclusion from the earlier notification indicates that before 1969 it was always intended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notifications issued by the State Government were adopted by the legislature in 1971. It is presumed that the legislature is aware of the needs of its people and keeps abreast with the changes and developments in the society. An item of luxury with the passage of time becomes an item of necessity. It appears that it was more to clarify than to classify that perfumed oil was with effect from 1969 included as one of the articles under the heading "cosmetics and toilet requisites". For the reasons stated above, we answer the question referred to us by saying that perfumed hair-oil appertains to the class of cosmetics and toilet requisites taxable at 10 per cent under Notification No. ST-7094/X-10121965 dated 1st October, 1965. Our answer to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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