Judgment

DUA, J. :- This appeal by the Commissioner of Sales Tax, Uttar Pradesh is by special leave and is directed against the judgment of the Allahabad High Court answering the following question in the negative in favour of the respondent (hereinafter called the dealer) and against the Commissioner of Sales Tax, appellant :

"Whether the food colour and essence are under the circumstances items to be taxed under Section 3A within the notification no. ST-905/X dated March 31, 1956?"

2. The dealer carries on the business, inter alia, of selling food colours and syrup essences. The dealer also carries on the business of petroleum jelly but we are not concerned withs that item in this appeal : nor are we concerned with the sales of imported scents and perfumes which, according to the order of the Sales Tax Officer, were separately shown in the statement filed by the dealer, during the assessment proceedings for the year 1960-61. For the said year the Sales Tax Officer taxed food colours and syrup essences imported by the dealer from outside Uttar Pradesh under S. 3A of U. P. Sales Tax Act, 15 of 1948 (hereinafter called the Act) treating them as imported colours and perfumes. The figur