K. N. SAIKIA, C.J. - The question to be decided in this petition is whether wax candles are goods distinct and different from wax for the purpose of the Assam Sales Tax Act, 1947. If wax candles are distinct goods it will be taxable under the Assam Sales Tax Act; if it is wax it will be taxable under the Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation Act, 1955, shortly, "the Petroleum Taxation Act".

2. The petitioner, M/s. Modern Candle Works, is a partnership firm carrying on the business of sale and supply of wax and wax candles since 1971. It purchases wax in bulk, makes candles out of it and sells. The firm is registered now as a dealer under the Assam Sales Tax Act, 1947, hereinafter called "the Act". The Superintendent of Taxes, Gauhati, hereinafter called "the Superintendent", by his notice dated 27th July, 1971 issued under section 10 of the Act directed the petitioner to apply for registration as a dealer under the Act, but the petitioner submitted that it was not obliged to register itself as dealer under the Act as the wax candle being a petroleum product was taxable under the Petroleum Taxation Act. The Superin