TMI Blog1982 (2) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... t synthetic essential oils of different varieties sold by the dealer-opposite party-during the year 1975-76 was not exigible to tax under the U.P. Act as "scents and perfumes" at the rate of 12 per cent. The assessing authority and thereafter the Assistant Commissioner (Judicial), Sales Tax, had held the turnover of that sale liable to tax at that rate. From the order of the Tribunal it appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial oil even though they may have flavour or smell cannot be kept in the category of scents and perfumes; they must be classed as oil and taxed as such. " The learned standing counsel for the Commissioner has urged that the Tribunal misdirected itself in law in determining, on examining the material itself, that it was not covered by the entry "perfumes and scents". It is settled that while de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST-II-1233/X10(1)-1974 dated 14th April, 1974, and No. ST-11-8446/X-1(2)-75 dated 1st October, 1975. From a perusal of the first two notifications it is clear that item No. 26 is an entry relating to cosmetics and toilet requisites inclusive of various articles detailed thereafter. Entry 82 mentions scents and perfumes to which, in the notification dated 14th April, 1974, were added the words "e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d solely on the basis of personal observation by an authority constituted for the purpose under the Act. The learned standing counsel is, therefore, right in his submission that the Tribunal should not have taken upon itself, by personal observation, to decide whether the commodity marketed by the dealer could be treated to be covered by entry "scents and perfurmes". Since, in the instant case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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