1975 (10) TMI 47

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....ct., 1969. Subsequently, the authorities noticed from Form 8 register of the appellant that he had purchased Rosemary oil for a sum of Rs. 8,003.10 from a dealer at Bombay against issue of C Form during the year. According to them Rosemary oil was liable to be assessed under Item 51 of the First Schedule which reads as under- Item . Point of levy Rate of tax Percent 51. Scents and perfumes, powders, snows (indlucding all purpose creams and cold and vanishing creams and scented hair oils) At the point of first sale in the State 7 Since this is liable to the taxed at 7 per cent on the point of the first sale in the State, and the original assessment was at the multi point rate of 3 per cent, the Assessing authority ....

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....r. Paul Jellinek published by Leonard Hill Limited, London in 1954. Rosmary oil is found to be one of the ingredients in Eau De Cologne and Lavender water. Its property as perfume component is as a stabliser and its imparts a fresh green note. It is also a modifying agent in soap perfume. It is one of the numerous oils used for similar purposes in soap as is evident from the following passage in the said book at page 149 :- "As coconut-oil" cold soaps "are toilet soaps of inferior quality, only cheap perfume compositions can be used in the manufacture. The following aromatics are especially suitable as ingredients for such perfume compositions, bromostyrene, citronellol, cinnamyl alcohol, diphenyloxide, diphenylmethane, dimethyl hyderoqu....