TMI Blog1997 (10) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... nd “agarbatti” - Civil Appeal No. 1175-1179 of 1992, - - - Dated:- 23-10-1997 - BHARUCHA S.P. AND SEN S.C. JJ. S.K. Sinha and R.C. Kohli, Advocates, for the appellants. R.S. Sodhi, Advocate, for the respondents. -------------------------------------------------- ORDER C.A. No. 1175 of 1992: The judgment and order under appeal by special leave was delivered by a Division Bench of the High Court of Punjab and Haryana. It reversed the judgment and order of a learned single Judge allowing the writ petition filed by the appellant. 2.. The appellant is a registered dealer in dhoop and agarbatti and we are concerned with its assessment to sales tax thereon under the provisions of the Punjab General Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court took the view that there was no warrant for restricting the meaning of the expression perfume to substances which emitted a fragrance in their natural state and not extending it to those which produced a fragrance as a result of the application of heat or some foreign matter to induce a chemical reaction which resulted in the odour being released. The word perfumes in that entry, it was held, should be construed in its ordinary sense and dhoop and dhoop-batti , therefore, fell within that word. 6.. Learned counsel for the appellant commended for our acceptance the reasoning of a Division Bench of the High Court at Bombay in the judgment in Commissioner of Sales Tax v. Gordhandas Tokersey [1983] 52 STC 381. The question here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to consider the terms scent and perfumes in conjunction with articles of toilet or cosmetics; the words stood by themselves and there was no reason to limit them in any manner. 7.. In Assessing Authority v. Amir Chand Om Parkash [1974] 33 STC 120 a Division Bench of the Punjab and Haryana High Court considered whether dhoop and agarbatti fell within the ambit of the said entry No. 16. It held that they did not for two reasons. The first of the two reasons is no longer valid by reason of a subsequent amendment, but the second reason is still valid. The Punjab and Haryana High Court said: So far as dhoop and agarbatti are concerned, there is another way of looking at the matter. The entry (i.e., entry No. 16) is cosmeti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgment entirely on the ground that entry No. 16A specifically mentions perfumery as including dhoop and agarbatties . The second ground in the judgment, namely, that the context in which the word perfumery was used in the said entry No. 16 showed that it referred only to perfumes used for personal hygiene or pleasure, remained binding on the Division Bench that decided the present matter as also the finding that this Court s decision in the Indian Herbs Research and Supply Co. [1970] 25 STC 151 was distinguishable. 10.. Entries in the Schedules of sales tax and excise statutes list some articles separately and some articles are grouped together. When they are grouped together, each word in the entry draws colour from the other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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