Anshuman Singh, J. - (1.) The respondent-assessee manufactures vegetable turpentine oil and supplies the same in U.P. as well as outside the State. According to it its major buyer is M/s. Camphor and Allied Products Limited, Cluter-buckganj, Bareilly, which has been buying 85 per cent of total vegetable turpentine oil produced by the assessee since the year 1964 and the same is being used as raw material for the manufacture of camphor and its bye-products. The vegetable turpentine oil was being treated as "oils of all kinds" hence the respondent-assessee had been charging U.P. sales tax at the rate of 3 per cent plus additional surcharge at the rate of 1 per cent. In the meantime Notification No. S.T.-2-5784/X-10(1)-80 dated September 7, 1981 was issued in which item No. 46 of the Schedule reads as under : 46. Paints and varnishes of all kinds and all materials used in painting or varnishing, including distempers, cement colours or paints, powder paints, stiff paste paints, enamels and liquid paints, whether ready for use or not, french polish, vegetable turpentines, paint removers and stainers of all kinds and all kinds of vehicle diluents and thinners (including natural and synthetic drying and semi-drying oils such as double-boiled linseed oil, blown linseed oil, stand oil, sulphurised linseed oil, perilla oil, whale oil and tung oil).(underlined by me-emphasis)
(2.) For the aforesaid item the rate of tax at the point of sale by the manufacturer or importer is prescribed at 10 per cent. Item No. 31 of List of Notification No. S.T.-2-5785/X-10(1)-80 dated September 7, 1981, reads: 31. Oils of all kinds, other than those covered by any other entry of this list or by any other notification issued under the Act.
(3.) For the aforesaid item the rate of tax at the point of sale by the manufacturer or importer is prescribed at 4 per cent.;