ASSISTANT COMMERCIAL TAXES OFFICER CIRCLE A WARD 1 JODHPUR Vs. MOTI LAL AND CO

JUDGEMENT

(1.) THIS is an application under sec. 15 (3-A) of the Rajasthan Sales Tax Act, 1954, hereinafter called the Act, praying for directing the Board of Revenue, Rajasthan, hereinafter called the Board, to make a reference on the following questions of law: - (1) Whether "durri" is textile within the meaning of item No. 3 of notification No. F. 5 (48) ET/st dated 1-7-58. (2) Whether by issue of notification No. F. 5 (48) ET/st dated 1-7-1958 the insertion of the words including tape, 'niwar' enlarges the scope of exemption given in notification dated 14-12-57.

(2.) THE facts giving rise to this reference, briefly stated are as under:

(3.) IT may be said at the out-set that there is no dispute between the parties that the questions of law do arise as stated in the reference application out of the order of the Board. Therefore, this point need not detain us any longer.