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1972 (11) TMI 66 - SUPREME COURT
Whether the food colour and essence are under the circumstances items to be taxed under section 3-A within the Notification No. ST-905/X dated March 31, 1956?
Held that:- Appeal dismissed.The appellant's learned counsel had at one stage suggested that the goods intended to be taxed under section 3-A of the Act are all luxury goods and therefore food colours and syrup essences which are normally used by comparatively richer class of society should be presumed to have been intended to be included in items Nos. 10 and 37 of the List. On closer scrutiny of the List, however, this point was rightly not developed.