1982 (2) TMI 273

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.... challenging the decision dated 4th June, 1981, of the Sales Tax Tribunal, Kanpur, taking the view that synthetic essential oils of different varieties sold by the dealer-opposite party-during the year 1975-76 was not exigible to tax under the U.P. Act as "scents and perfumes" at the rate of 12 per cent. The assessing authority and thereafter the Assistant Commissioner (Judicial), Sales Tax, had h....

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....In my opinion, oil whether they are synthetic or natural are oils and must be taxed as such. Synthetic essential oil even though they may have flavour or smell cannot be kept in the category of scents and perfumes; they must be classed as oil and taxed as such. " The learned standing counsel for the Commissioner has urged that the Tribunal misdirected itself in law in determining, on examining ....

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....ought to my notice by the counsel for the parties, are No. ST-II-332/X-1012-1971 dated 15th November, 1971, No. ST-II-1233/X10(1)-1974 dated 14th April, 1974, and No. ST-11-8446/X-1(2)-75 dated 1st October, 1975. From a perusal of the first two notifications it is clear that item No. 26 is an entry relating to cosmetics and toilet requisites inclusive of various articles detailed thereafter. En....

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....the case, including judicial pronouncements, if any, on the subject. Such a matter is normally not to be determined solely on the basis of personal observation by an authority constituted for the purpose under the Act. The learned standing counsel is, therefore, right in his submission that the Tribunal should not have taken upon itself, by personal observation, to decide whether the commodity ....