1980 (7) TMI 248

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....d these cases and has referred the following question for opinion of this Court: "Whether, on the facts and in the circumstances of the case, the Additional Sales Tax Tribunal is correct in holding that agarbattis should be taxed as 'perfumery' article coming under the purview of entry in serial No. 36 of the Rate Chart provided for taxing luxury goods, when he recorded a specific finding that ....

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....ficer found that there had already been a change in the entry in the schedule and the assessments were, therefore, reopened on the plea that there was under-assessment. The entry at the beginning of 1971-72 read thus: "Perfumery, cosmetics, pomades and all toilet articles including toilet soaps are to be taxed at 7 per cent." This schedule was omitted by notification dated 16th June, 1971, a....

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....he appellate decisions and restored the assessments. 3.. At the hearing of these applications, counsel for the assessee indicated to us that within the ambit of the advisory powers of this Court under section 24 of the Sales Tax Act, it may not be open to us to decide whether agarbatti would be perfumery and hence an item of luxury goods and, therefore, was inclined to suggest that we should le....

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.... and dhoop-batti fell within the category of "perfume". There can be no argument that "perfume" and "perfumery" are different classifications. If agarbatti is "perfume", it would be covered under the classification of "perfumery" included in the Orissa Act as item of taxable luxury goods and the Supreme Court decision(2) concludes this question. 5.. Our answer to the question referred to us, th....