Scheduled goods classification controls sales tax rate for dhoop and aggarbatti, with perfumery entry supporting the higher levy.

Under the Punjab General Sales Tax Act, 1948, dhoop and aggarbatti fell within the scheduled entry for perfumery because Entry 16-A of Schedule A expressly included them. The amended proviso to section 5(1) no longer depended on whether the goods were treated as luxury items, so the decisive question was their inclusion in the Schedule. The term "perfumery" was also given its wide ordinary meaning, which supported classification of these goods at the enhanced rate of 10 per cent rather than 6 per cent. The earlier view based on the deleted luxury requirement was held not to govern the matter.

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Issues: Whether dhoop and aggarbatti were liable to sales tax at the enhanced rate of 10 per cent under the Punjab General Sales Tax Act, 1948, or only at 6 per cent.

Analysis: The proviso to section 5(1) of the Act, as amended, no longer required the goods to be treated as luxury items; the decisive question was whether the goods were specified in the Schedule. Entry 16-A of Schedule A expressly included perfumery, and stated that perfumery included dhoop and aggarbatti. Independently, the term perfumery was held to bear a wide and ordinary meaning capable of covering such goods, so the earlier view based on the deleted luxury requirement no longer governed the field.

Conclusion: Dhoop and aggarbatti were liable to be taxed at 10 per cent, and the challenge to the higher rate failed.

Final Conclusion: The common issue was answered against the dealers and in favour of the State, with the assessments at the enhanced rate upheld.

Ratio Decidendi: Where the taxing statute expressly places a commodity within a scheduled entry, the classification and rate of tax are governed by that inclusion, and an earlier interpretation based on a deleted statutory requirement cannot control.

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