TMI Blog1972 (9) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act. The petitioner was served with a notice under section 11-A of the Act stating therein that the items relating to dhoop and agarbatti had been under-assessed and he was called upon to show cause why the tax at higher rate be not charged from him. The petitioner appeared before the Assessing Authority and submitted that dhoop and agarbatti were not attracted to enhanced liability of sales tax at the rate of 10 per cent., but his submissions did not find favour with the said authority. The petitioner has challenged this order, annexure A to the petition, dated 31st January, 1972, passed by respondent No. 1 in this petition. The learned counsel for the respondents has raised a preliminary objection. According to him, the petitioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the Supreme Court of India observed as under: "It is evident therefore that the word 'perfume' originates from the word 'fumare' which means to 'smoke' or to emit vapour given off by some burning substance. In Encyclopaedia Britannica, Volume 17, 1965 Edition, at page 505, it is similarly pointed out that the literal meaning of the word 'incense' is the same as 'perfume' but 'perfume' has later on acquired an extended meaning so as to include anything sweet from smoking incense to fragrance of flowers. We are, accordingly, of the opinion that the word 'perfume' in item No. 37 of the Government notification should be construed in its ordinary sense, i.e., any substance natural or prepared which emits or is capable of emitting an agreeab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us 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." As a matter of fact, no water-tight definition has been given and can be given of this word for, something which may be of absolute necessity for a man of means may be regarded as a luxury for a poor man, In order to find out whether the sale of an article is exigible to tax at higher rate or not, we have to see whether an ordinary man regards it as a luxury or not. Dhoop and agarbatti as stated in the petition are mainly used by those who go to temples and other places of religious worship for offering prayers. These two items are within the reach of all and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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