1976 (4) TMI 200

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....power' under Notification No. ST-1470/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 ....

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....time. Notification No. ST-119 dated 7th June, 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....

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....site was taxable. Perfumed hair-oil apart from 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 indi....