TMI Blog1980 (7) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and in the circumstances of the case, the Additional Sales Tax Tribunal is correct in holding that agarbattis should be taxed as 'perfumery' article coming under the purview of entry in serial No. 36 of the Rate Chart provided for taxing luxury goods, when he recorded a specific finding that agarbattis are not luxury goods?" 2.. Section 5 of the Orissa Sales Tax Act contains the scheme un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, reopened on the plea that there was under-assessment. The entry at the beginning of 1971-72 read thus: "Perfumery, cosmetics, pomades and all toilet articles including toilet soaps are to be taxed at 7 per cent." This schedule was omitted by notification dated 16th June, 1971, and with effect from 1st July, 1971, perfumery was taken to the category of luxury goods and was tagged as ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee indicated to us that within the ambit of the advisory powers of this Court under section 24 of the Sales Tax Act, it may not be open to us to decide whether agarbatti would be perfumery and hence an item of luxury goods and, therefore, was inclined to suggest that we should leave the matter unanswered and the assessee could move this Court under article 226 of the Constitution. We hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are different classifications. If agarbatti is "perfume", it would be covered under the classification of "perfumery" included in the Orissa Act as item of taxable luxury goods and the Supreme Court decision(2) concludes this question. 5.. Our answer to the question referred to us, therefore, is: On the facts and in the circumstances, the Additional Sales Tax Tribunal was correct in holding tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
