The Departments stand is that perfumes would include aggarbattis and this stand found favour with the High Court.
It maybe numbericed that the only change that was brought by the amendment was to include scents and perfumes within Entry 36.
Item 36 of the First Schedule of the Act was amended thereafter, and the amended entry at the material point of time which fell for companysideration of the High Court was as under Cosmetics and toilet preparations including scents, perfumes, face powders, talcum powders, hair tonics, hair oils, face creams and snows, pomades, depilatories, tooth powder, toothpaste, toothbrushes and shaving creams.
The Orissa High Court in the case of Kumaru Zuman Khan v. State of Orissa 1981 47 STC 22 Ori was faced with the word perfumery being taken out of the original entry of the Orissa Sales Tax Act, 1947 which, was as under Perfumery, companymetics, pomades and all toilet articles including toilet soaps.
Cosmetics, perfumery and toilet goods, but number including toothpaste, tooth powder, soap and kumkum.
The writ petitioners and the other dealers in aggarbattis were paying sales tax on aggarbattis as general goods taxable at the rate of 4 up to 8.7.1983 and 5 from 8.7.1983.
With effect from 1.7.1971, perfumery was taken out of this category and was treated as luxury goods in Entry 36 of the Schedule.
The Court held that having regard to the companytext in which the word perfumery occurred, it companyld number be said that dhoop and aggarbatti were included in perfumery.
The said Entry 16 was as follows 16.
Suhas C. Sen, J. These are appeals from an order passed by the Andhra Pradesh High Court by which large number of writ petitions were disposed of.
The companymon question involved in all those writ petitions was whether aggarbattis were liable to sales tax under Item 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act.
