Satish Chandra, J. - The question of law referred to us in this case is whether Keorajal and Gulabjal were taxable at 7 per cent under the entry relating to scents and perfumes. The Judge (Revisions) Sales Tax held Gulabjal and Keorajal were not either scents or perfumes. They were taxable as unclassified articles at 2 per cent. When this case came up for hearing before a Division Bench, it, by an order dated January 31, 1974, asked for a supplementary statement indicating the method of preparation of Gulabjal and Keorajal and their possible uses. The Judge (Revisions) has submitted a supplementary statement of the case in which he has given the process of preparation. He states :
'The process of preparation of perfumes and scents from Gulab and Keora is a continuous one. At first Gulabjal and Keorajal is prepared and from this water, perfumes and scents are extracted. The entire process is described as under.
For the manufacture of Gulabjal or Keorajal common process of distillation is adopted by the well known water distillation or hydro distillation process with the help of copper still called De and the copper receiver called Bhavka connected through a delivery tube called Chonga kept on Bhatti. In doing so, rose flowers are boiled in water in the De and the steam so forms passes through the delivery tube which terminates at the condenser or Bhavka kept in cold water. In this Bhavka, the steam is condensed into water and this condensed water being full of odour of rose is called Gulabjal. The same process is adopted in preparing Keorajal.
When this condensed rose water or Gulabjal or Keorajal is kept for some time, some oilish element floats on the upper layer of the water. This oilish element is separated from a separator and the oil so obtained is called Ruh Gulab which gives superfine fragrance to oil of rose.
For preparation of Iter, some slight change is made in the distillation process. In preparing Iter, sandalwood oil is kept in the condenser and when the steam passes through the condenser, the sandalwood oil adopts the fragrance of Gulab contained in the steam and this oil containing the odour of Gulab is called Itr Gulab All other kinds of Iter are prepared in the same manner.
It will thus be seen that Gulabjal and Keorajal are not prepared from the scents of Gulab and Keora.
As regards the commercial use, Gulabjal and Keorajal are used in putting odour to some eatables specially sweets and also water. Gulabjal is also used for sprinkling or guests to welcome them. Gulabjal is also used in medicines and in washing eyes.
Ruh Gulab or Ruh Keora is used in the manufacture of cosmetics, soaps, Agarbattis, snuff, tobacco, sweets, hair oils, floral waters and in so many other items. Iter is mostly used as a luxury good by men and women of higher strata on festivals and other auspicious occasions or at other times in their handkerchiefs or clothes to give fragrance.'
Meanwhile, the point came up for decision before a Bench in Messrs. Asghar Ali Mohammad Ali vs. The Additional Judge (Revisions) Sales Tax U.P. and Others. Though the headnote refers to Arq Keora and Arq Gulab but from para 2 of the judgment, it appears that there also the turnover involved was of Keorajal and Gulabjal. It held that these commodities were perfumes within the meaning of the entry, taxable at 7 per cent.
2. We have heard learned counsel for the parties but we see no reason to disagree with the view taken in Asghar Alis case. We therefore, answer the question referred to us by holding that the turnover of Keorajal and Gulabjal was taxable as perfumes at 7 per cent. The Commissioner will be entitled to costs which are assessed at Rs. 200/-.