COMMISSIONER OF SALES TAX U.P. vs M/S. S. N. BROTHERS, KANPUR

The Supreme Court held that food colors and syrup essences do not fall under the categories of 'dyes and colors' or 'scents and perfumes' as specified in items 10 and 37 of the U.P. Sales Tax Act, 1948. The Court emphasized that these terms must be understood in their ordinary sense, which does not include edible goods. The High Court's ruling favoring the dealer, which classified these items as unclassified goods taxable at a lower rate, was upheld, and the appeal was dismissed under Article 136.