SATISH CHANDRA, J. - (1.) THE Additional Judge (Revisions) Sales Tax has submitted this statement of the case for the opinion of this court on the following question of law :- "Whether black salt is included in the word salt used in section 4(1)(a) of the U.P. Sales Tax Act and if so is it exempt from U.P. sales tax ?"
(2.) THE question relates to the assessment year 1958-59. The assessee manufactures and sells black salt. His returns disclosed a turnover of Rs. 14,072.14 and was accepted, but his claim that black salt was exempt from sales tax under section 4(1)(a), U.P. Sales Tax Act, was not accepted and the assessing authority levied the tax at the rate of two per cent. The assessee went up in appeal but filed. The Additional Judge (Revisions) Sales Tax held that section 4 used the word salt and not common salt. Black salt was one of the species of salt and was covered by the word salt used in section 4 of the Act. He, therefore, allowed the revision and set aside the assessment order. At the instance of the Commissioner, Sales Tax, the question of law mentioned above has been referred for the opinion to this court. The assessee has made a statement before the assessing authority which mentioned the method by which he produced black salt. He stated that he mixed sambher salt with charcoal and heated it. In the result the black salt was produced. The department did not adduce any evidence to contradict the statement of the assessee as to the method and manner of his manufacturing black salt. Learned standing counsel relied on Webster's Third New International Dictionary, Volume I, page 228, column 1, in which black salt has been defined as crude potassium carbonate obtained from wood ashes or in the Leblanc process. He also placed reliance on the Oxford English Dictionary, Volume I, page 895, column 2. There black salt has been referred to as follows : "Wood ashes after lixiviation and evaporation : impure potassium hydrate."
(3.) THEREAFTER the learned standing counsel invited our attention to a passage in the Text-Book of Inorganic Chemistry by Partington at page 769 where it has been stated : "When plants are burnt these organic salts form potassium carbonate K2CO3 which since it was formally prepared by calcining cream of tartar, received the name salt of tarter. Large amounts of potassium carbonate are made in Canada, Transylvania and Russia, by lixiviating wood ashes with water, evaporating the solution to dryness, and calcining the residue in iron pots. The product is potash; when purified it is known as pearlash." ;