M.C.Agarwal, J. - (1.) These two revision petitions have been preferred by the dealer against the order dated July 4, 1997 and May 13, 1998 on the dealer's appeals for assessment years 1989-90 and 1988-89, respectively.
(2.) I have heard Sri Bharat Ji Agrawal, learned counsel for the revisionist and Sri S.D. Singh, learned counsel for the respondent.
(3.) The revisionist is a manufacturer of camphor and isobornyl powder, turpentine oil, camphor oil and other things and the dispute in these revision petitions is about the nature of-( i) Capinone (ii) Sandalica (iii) Isobornyl acetate (iv) Terpineol (v) Astrolide (vi) Thymol According to the Revenue these were taxable as scents and perfumes under entry 60 of a notification dated September 7, 1981. The contention of the dealer-revisionist on the other hand was that they are chemicals. The rate of tax on these two categories of goods is 12 per cent and 8 per cent respectively.;