9911796707
TMI Blog1972 (11) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... aratus, such as beakers, test tubes, flasks, jars, graduated cylinders, condensers, etc., for schools, colleges and hospitals. In the year 1967-68, it was assessed to a sales tax of Rs. 15,375.67 at the rate of six per cent. on the goods sold by the petitioner, namely, laboratory chemicals, beakers, test tubes, flasks, gas jars, graduated cylinders, condensers, etc. (annexure A), in the year 1968-69 to Rs. 20,601.71 (annexure A-1) and in the year 1969-70 to Rs. 25,508.49 (annexure A-2). The Assessing Authority, respondent No. 1, issued three notices on 5th June, 1972, relating to the aforesaid three years (copies annexures B, B-1 and B-2) stating that the sales for the respective years have been underassessed the levy of appropriate tax. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viso to sub-section (1) of section 5 of the Act and if not, can the Legislature include them in Schedule A of the Act, which relates to such goods. The jurisdiction of the respondent to issue the notices has also been challenged. If the facts of the case justify interference, the jurisdiction of this court is not taken away merely because the authority concerned has not decided the matter. Infirmity of the notice in the present case has been challenged on the ground of jurisdiction of the respondent which depends on the interpretation of section 5 of the Act. Such a question can be gone into by this court. I, therefore, reject the objection of the learned counsel for the respondent. The contention of the learned counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. Its meanings as given in Shorter Oxford English Dictionary, Third Edition, at page 1180, are: "Habitual use of what is choice or costly, whether food, dress, furniture, or appliances. Sumptuous and exquisite food or surroundings. Something which conduces to enjoyment over and above the necessaries of life. Hence, now, something which is desirable but not indispensable." In Webster's New International Dictionary, Second Edition, the word "luxury" has been defined at page 1470, which is as follows: "A free indulgence in costly food, dress, furniture, or anything expensive which gratifies the appetites or tastes; also, a mode of life characterized by material abundance. Anything which pleases the senses, and is also costly, or difficult ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid observations by an unreported judgment of this court of M.R. Sharma, J., in Civil Writ No. 703 of 1972 (M/s. Amir Chand Om Parkash v. The Assessing Authority, Amritsar, decided on 25th September, 1972)*. In that case, respondent No. 1 made an assessment on the sale of doop and agarbatti at a higher rate treating the same as perfumery as given in entry No. 16 of Schedule A. The same was challenged in this court. The learned judge came to the conclusion that the aforesaid goods do not fall within the description of luxury goods.
For the reasons recorded above, I accept this petition with costs and quash the notices of respondent, annexures B, B-1, and B-2, all dated 5th June, 1972.
Petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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