1999 (9) TMI 913

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....been preferred by the Commissioner against an order dated February 16, 1991 passed by the Sales Tax Tribunal, Lucknow, whereby it allowed the dealer's appeal No. 28 of 1990 against the Commissioner's decision under section 35 of the U.P. Sales Tax Act, 1948. 2.. I have heard Sri Rajiv Sharma, learned counsel for the revisionist and Sri Bharatji Agrawal, learned Senior Advocate for the responden....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....used for adding fragrance to soaps, cosmetics, toothpaste, etc., and, therefore, were taxable as scents and perfumes. The dealer appealed to the Tribunal and the Tribunal has, by the impugned order, held that the oils in question were covered in entry No. 31 and were not excluded by any other entry and, therefore, they were taxable as oils. 5.. The learned Standing Counsel contended that the af....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is any other notification dealing with the aforesaid oils. There is no dispute that the aforesaid commodities are oils and, therefore, unless the oils in question are covered under any other entry, they should necessarily fall in entry No. 31. The Commissioner has held that they are scents and perfumes simply because some of the oils in question are used in the manufacture of paints and some are ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... though it was used for making perfumes. In G. Radhakrishna Murthi & Co. v. Commercial Tax Officer-IVB, Vijayawada [1999] 113 STC 161; 1998 (2) UPTC 906, the honourable Supreme Court held that agarbattis were not taxable as scents and perfumes. Therefore, the oils in question which are not shown to be used as scents or perfumes by direct application to the body cannot be treated as scents or perfu....