1976 (1) TMI 157

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.... law was referred by the Additional Judge (Revisions), Sales Tax, Gorakhpur: "Whether the mixing of scents in ordinary til oil amounts to manufacture of perfumed hair-oil?" The assessing authority recorded a finding that the assessee purchased oil and after adding scent to it sold it as hair-oil. The appellate authority accepted the arguments advanced on behalf of the assessee that mere addi....

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..... v. Commissioner, Sales Tax1971 U.P.T.C. 796. The test applied in this case was of common experience. There is no evidence on the record to show that the oil underwent some change by addition of scent. The question whether the hair-oil sold by the assessee as a result of addition of scent became a new commercial commodity, applying the test of user or common experience, is essentially a question ....