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1968 (8) TMI 159 - SUPREME COURTWhether 'dhoop' or 'dhoop-batti' does not come under the category of 'perfume' and is not liable to tax under item No. 37 of the Notification No. 905/X dated March 31, 1956, under section 3-A of the U.P. Sales Tax Act? Held that:- Appeal allowed. The question referred to the High Court must be answered against the assessee and in favour of the Commissioner of Sales Tax. The Division Bench of the Allahabad High Court has taken the view that agarbattis fall within the dictionary meaning of "perfume" as it was a kind of incense which gave out agreeable odour when burned and therefore fell within item No. 37 of the Government notification. This decision supports the opinion that we have expressed that dhoop and dhoop-battis fall within the category of "perfume" and are liable to tax under item No. 37 of the Government notification.
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