C.S.P. Singh, J.
1. The revising authority has referred the following question of law for the opinion of this Court:
Whether, on the facts and in the circumstances of the case, chandras is liable to tax as an unclassified goods or is liable to tax as painter's material under Notification No. ST-1365/X-990-56 dated 1st April, 1960 ?
2. The Sales Tax Officer has found that chandras is used for making paint so as to give a shine to the painted material. In this view he held that chandras was taxable as a painting material. The appeal filed by the assessee on this point succeeded. The revising authority has held that it was neither paint nor varnish as it could not be mixed with either of them, and was used simply for giving a shining appearance to polished surfaces and, hence, not a painting material.
3. Item 16 of Notification No. ST-1365/X dated 1st April, 1960, is to the following effect:
Paints and varnishes and all painter's materials.
4. The Hindi version of the notification runs thus:
Paint tatha varnish aur paintero dwara upayog me laye jane vale sab saman.
5. The question is whether chandras would fall in the last category of this item. It has been noticed by the Sales Tax Officer that chandras was mixed with paint so as to give a shining effect. On the contrary, the revising authority has found that it can neither be mixed with paint nor varnish, but is used for giving a shining effect to polished surfaces. The fact whether it could be mixed with paint or not is not very material, as it is not necessary that the article should be capable of being mixed with paint or varnishes before it comes within the category of 'all painter's materials'. These words, in my view, refer to all articles which are used by a painter for painting. There are many such articles, which are used by a painter but are not mixed with the paint and the varnish, like painting brushes, etc. Thus, the test applied by the revising authority for excluding chandras from the category of painting material is not correct as the words used in the notification are 'all painter's materials', and similar wide phraseology is used in the Hindi version. This item includes all articles which are used by a painter for painting. There is no evidence on the record that chandras is used for purposes other than painting. The findings given indicate that it is used for imparting shining finishes to painted objects. It is as such a material used by the painters for giving a finishing touch to the painted articles in order to enhance its brilliance. This being so, it would fall within the category of 'all painter's materials', and will be taxable as such.
6. The revision is allowed, and the revising authority is directed to redetermine tax on the turnover of chandras. A copy of this order will be sent to the revising authority under Section 11(8) of the Act. As none has appeared on behalf of the assessee, there shall be no order as to costs.