Agarbatti classification as perfumery upheld under sales tax schedule, applying the ordinary meaning of taxable descriptions.

Agarbatti was treated as taxable perfumery under entry 36 of the Orissa Sales Tax rate chart for luxury goods because it falls within the ordinary meaning of perfume. The High Court applied the earlier Supreme Court ruling on dhoop and dhoop-batti as governing the classification question and held that goods need not be specifically named if they answer the taxable description in the schedule. On that reasoning, agarbatti was classifiable under the perfumery entry, and the Tribunal's view was upheld against the assessee.

---

---

Issues: Whether agarbattis are taxable as perfumery falling under entry 36 of the rate chart for luxury goods under the Orissa Sales Tax Act.

Analysis: The reference arose under section 24(1) of the Orissa Sales Tax Act in relation to the rate of tax under section 5 and the applicable schedule entry for luxury goods. The decisive question was whether agarbatti answers the description of perfumery. The earlier Supreme Court ruling treating dhoop and dhoop-batti as perfume was applied as directly governing the classification issue. Since agarbatti falls within the ordinary sense of perfume, it is covered by the corresponding entry for perfumery in the luxury goods schedule.

Conclusion: The Tribunal was correct in holding that agarbatti is taxable as an article of perfumery under entry 36 of the rate chart, and the answer is against the assessee.

Ratio Decidendi: Goods falling within the ordinary meaning of a taxable description in the schedule are classifiable and taxable under that entry even if not specifically named.

---