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TMI Blog1968 (8) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 905/X dated March 31, 1956, issued under section 3-A of the U.P. Sales Tax Act, (U.P. Act No. 15 of 1948), hereinafter called the "Act". The respondent is a manufacturer of and dealer in "dhoop-batti". The respondent also deals in indigenous medicines. The return filed by the respondent was not accepted by the Sales Tax Officer who estimated the turnover as including the sale of "dhoop" and assessed the turnover at 3 pies per rupee. The respondent appealed but the Judge (Appeals) was of the opinion that the case called for enhancement in tax as the sale of "dhoop-batti" fell within item No. 37 of Notification No. ST. 905/X dated March 31, 1956, and was liable to be taxed under section 3-A of the Act, i.e., at a single po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kes a declaration under sub-section (1), it may further declare that the turnover in respect of such goods shall be liable to tax at such rate not exceeding ten naye paise per rupee as may be specified. (3) Every notification made under this section shall be laid before the Legislative Assembly of the State as soon as may be after it is made and if a resolution amending or modifying it is passed by the Assembly within the Session in which it is laid, it shall, from the date of passing of the resolution, be amended or modified accordingly but without prejudice to the validity of anything previously done or of any liability incurred or assessment made." The Notification No. 905/X dated March 31, 1956, was issued by the State Government in e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords, the contention of the respondent was that dhoop-batti does not by itself emit any fragrance but does so only when it is burnt and cannot therefore fall within the language of the notification. We are unable to accept the argument put forward on behalf of the respondent as correct. In our opinion, there is no warrant for restricting the meaning of the expression "perfume" only to substances which emit fragrance in their natural state and not as including those which produce fragrance as a result of the application of heat or the application of some foreign matter to induce the chemical reaction which would result in the odours being released from the substance. In Oxford English Dictionary the word "perfume" is defined as follows: "Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich results in fragrant odours being released from that substance. If we are right in taking this view dhoop and dhoop-battis manufactured by the respondent fall within the category of "perfume" under item 37 of the Government notification and are liable to tax imposed therein. We should like to add that in M/s. Prahalad Das Gupta, Rajadarwaza, Varanasi v. Sri C.S. Saxena, Sales Tax Officer, Varanasi Civil Misc. Writ No. 1878 of 1962 decided on 17-10-1962., 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 sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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