- (1.) C.A. No. 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. It reversed the judgment and order of a learned single Judge allowing the writ petition filed by the appellant.
(2.) The appellant is a registered dealer in 'dhoop' and 'aggarbatti' and we are concerned with its assessment to sales tax thereon under the provisions of the Punjab General Sales Tax Act, 1948, for the period 1973-74.
(3.) Entry No. 16 of Schedule A to the said Act at the relevant time read thus : "Cosmetics, perfumery and toilet goods, excluding tooth-paste, tooth-powder, kum-kum and soap." The said Entry No. 16 was broken up into Entries 16 and 16A by a notification dated 28th September, 1979. The new Entries read thus : "16. Cosmetics, and toilet goods excluding tooth-paste, tooth-powder, kum kum and soap. 16A. Perfumery including dhoop and Aggarbati.";