SATISH CHANDRA, J. - (1.) THE only controversy between the assessee and the department was whether ingoor and sindoor were "cosmetics and toilet requisites" or "dyes, colours and compositions thereof" within the meaning of entries 3 and 6 of the notification dated 1st April, 1956, issued under section 3-A of the U.P. Sales Tax Act, on the one hand, or whether these articles were unclassified items taxable under section 3 of the Act on the other. The assessing officer held that ingoor and sindoor were "toilet and cosmetics" and levied tax on the assessee on that basis. On appeal, the finding was reversed. It was held that these articles did not constitute cosmetics and toilet but were dyes and colours within the meaning of entry 6, and as such they were taxable at the same rate as cosmetics and toilet. The assessee was not entitled to any relief.
(2.) THE Judge (Revisions), however, took a different view. He held that ingoor and sindoor were neither cosmetics and toilet nor dyes and colours within the meaning of any of the aforesaid two entries. He held that they are taxable as an unclassified item. At the instance of the Commissioner, Sales Tax, Uttar Pradesh, the following question has been referred to this court for its opinion : "Whether ingoor and sindoor under these circumstances are taxable under section 3-A or under section 3 ?"
(3.) THE Judge (Revisions) found as a fact that ingoor and sindoor are not used by all sorts of ladies but are used only by married ladies, not for the purposes of beautifying their faces, but to show that their husbands are still alive.;