The Revenue is the revision petitioner herein. The sole question that arises for consideration is whether agarbathi will come within entry 80 of the First Schedule to the Kerala General Tax Act. Entry 80 of the First Schedule to the Act is as follows :

"80. Talcum powder, other At the point of first sale 10 per perfumeries and cosmetics, in the State by a dealer cent." not falling under any who is liable to tax under other item in this section 5. Schedule.

The Appellate Tribunal answered the question in the negative. The Revenue has come up in revision.

2. Mr. Karunakaran Nambiar, Senior Government Pleader, argued that "agarbathi" will come within the words "other perfumeries and cosmetics". We are unable to accept this argument. It is true that agarbathi will be a "perfumery" in the light of the decision of the Supreme Court in Commissioner of Sales Tax v. Indian Herbs Research and Supply Company [1970] 25 STC 151 and also the decision of the Orissa High Court in Kamaru Zuman Khan v. State of Orissa [1981] 47 STC 22. The language of the relevant entries considered in the said decisions are far different and even if "agarbathi" is a perfume