V.K.Mehrotra, J. - (1.) The Commissioner of Sales Tax has filed this revision under Section 11(1) of the U.P. Sales Tax Act challenging the decision dated 4th June, 1981, of the Sales Tax Tribunal, Kanpur, taking the view that synthetic essential oils of different varieties sold by the dealer-opposite party-during the year 1975-76 was not exigible to tax under the U.P. Act as "scents and perfumes" at the rate of 12 per cent. The assessing authority and thereafter the Assistant Commissioner (Judicial), Sales Tax, had held the turnover of that sale liable to tax at that rate.
(2.) From the order of the Tribunal it appears that it examined itself the samples of the articles which had been sold by the dealer. On its own opinion, on the nature of the article, the Tribunal felt that it could not be treated to be covered by the entry "scents and perfumes". It has recorded its finding in the following terms: The appellants have produced before me the synthetic essential oils of different varieties and they have shown that they cannot be used as perfumes or scents. The bottles contained the mark for industrial use only. They do not smell like scents or perfumes. In fact they cannot be used as such. They are synthetic essential oils prepared for the purposes of making soaps and other scented materials. In my opinion, oil whether they are synthetic or natural are oils and must be taxed as such. Synthetic essential oil even though they may have flavour or smell cannot be kept in the category of scents and perfumes; they must be classed as oil and taxed as such.
(3.) The learned standing counsel for the Commissioner has urged that the Tribunal misdirected itself in law in determining, on examining the material itself, that it was not covered by the entry "perfumes and scents".;