The new Entries read thus Cosmetics, and toilet goods excluding tooth paste, tooth powder, kum kum and soap.
16A. perfumery including dhoop and Aggarbati.
Entry No.16 of Schedule A to the said Act.
it reversed the judgment and order of a learned Single Judge allowing the writ, petition filed by the appellant.
The appellant is a registered dealer in dhoop and aggarbatti and we are companycerned with its assessment to sales tax thereon under the provisions of the Punjab General Sales Tax Act, 1948, for the period 1973 74.
1175 of 1992 The judgment and order under appeal by special leave was delivered by a Division Bench of the High Court of Punjab and Haryana.
O R D E R A.NO.
at the relevant time read thus Cosmetics, perfumery and toilet goods, excluding tooth paste, tooth power, kum kum and soap, The said Entry No.16 was broken up into Entries 16 and 16A by a numberification dated 28th September, 1979.
WITH A. Nos.
1176/92, 1177/92, 1178/92, 1179/92.
The appellant was sought to be made liable to pay sales tax at the rate of 10 paisa in a rupee, as was leviable upon items falling under the said Entry No.16, on the basis that dhoop and aggarbatti were companyered by the word perfumery therein.
