Judgment

RAMASWAMI, J.

( 1 ) THE question of law involved in this appeal is whether "dhoop" or "dhoop-batti" falls under the category of "perfume" and is liable to sales tax under item No. 37 of Notification No. 905/x dated 31/03/1956, issued under section 3-A of the U. P. Sales Tax Act (U. P. Act No. 15 of 1948), hereinafter called the "act".

( 2 ) THE respondent is a manufacturer of and dealer in "dhoop-batti". The respondent also deals. in indigenous medicines. The return filed by the respondent was not accepted by the Sales Tax Officer who estimated the turnover as including the sale of "dhoop" and assessed the turnover at 3 pies per rupee. The respondent appealed but the Judge (Appeals) was of the opinion that the case called for enhancement in tax as the saleof " dhoop-batti" fell within item No. 37 of Notification No. ST. 905/x dated 31/03/1956, and was liable to be taxed under section 3-A of the Act, i. e. , at a single point. The Judge (Appeals) estimated the turnover of dhoop-batti at Rs. 10,000. 00 and enhanced the tax from Rs. 348-14-9 to Rs. 838-11-0. The appellate order was confirmed in revision by the Judge (Revisions) who rejected the contention of the respondent tha