The judgment of the Court was delivered by

MANCHANDA, J. - This is a case stated under section 11(1) of the U.P. Sales Tax Act. The question referred is -

"That 'dhoop or dhoop-batti' does not come under the category of 'perfume' and is not liable to tax under item No. 37 of Notification. 905/X dated 31st March, 1956, under section 3-A of the U.P. Sales Tax Act."

The material facts lie within a narrow compass and are these : The assesses are manufactures of and dealers in dhoop-batti and they also deal in indigenous medicines at Dehra Dun. The return filed was not accepted and the turnover including that of sale of dhoop was estimated. The Sales Tax Officer assessed the turnover at 3 pies per rupee. The assesses appealed, but the Judge (Appeals) was of the opinion that the case called for enhancement in tax as the manufacture and sale of dhoop-batti fell within item No. 37 of Notification No. ST. 905/X dated 31st March, 1956, and was liable to tax under section 3-A of the U.P. Sales Tax Act, i.e., at single point. The Judge (Appeals) estimated the turnover of dhoop and batti at Rs. 10,000 and taxed the sum at one anna per rupee instead of 3 pies per rupee, as had done by t