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TMI Blog1985 (8) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... by the decision rendered in Commercial Taxes Officer v. Swastik Gum Industries (D.B. Civil Sales Tax Case No. 60 of 1980 decided on 30th July, 1985) [1986] 61 STC 83 and submits that the revision may finally be disposed of at the admission stage. We have heard Mr. Rajendra Mehta, the learned counsel for the petitioner, and Mr. K.C. Bhandari, the learned counsel for non-petitioners Nos. 2 and 3. The Division Bench of the Board by its order dated 16th October, 1984, held that gowar churi or korma is not exempt under entry 9 of the Schedule appended to the Rajasthan Sales Tax Act, 1954 (No. 29 of 1954) (for short "the Act" herein), from payment of tax. In this view of the matter, the revision filed by the petitioner was dismissed. In Commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith and substance of the submission of the learned counsel for the assessee is that when gowar has been excluded from cattle feeds which are exempt from payment of tax, gowar churi and korma are also exempt. The exemption under entry 9 is, therefore, available in the case of gowar churi and korma. Mr. K.C. Bhandari, the learned counsel for the sales tax department, supported the order of the Board on the grounds stated by it in its order under revision and contended that as gowar is not exempt in view of entry 9 of the Schedule and since Notification No. F. 5(24) FD/CT/72-14 dated 19th May, 1972, makes mention of gowar and that too in all its forms, tax is payable at the rate mentioned in the notification on gowar churi and korma. In exerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s all forms". Section 4 of the Act says that the Act will not apply to certain sales. According to sub-section (1) of section 4 tax is not payable under the Act on the sale or purchase of the goods specified in column 3 of the Schedule on the fulfilment of the conditions mentioned therein. In front of entry 9 no condition or exception has been specified. Cattle feeds exclusive of gowar, cotton-seeds and oil-cakes are exempt from payment of sales tax. Entry No. 9 of the Schedule appended to the Act was examined by us in Commercial Taxes Officer's case (D.B. Civil Sales Tax Case No. 60 of 1980 decided on 30th July, 1985) [1986] 61 STC 83. After noticing the aforesaid authorities and also the ordinary purpose or use of gowar churi or korma n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 4 of U.P. Sales Tax Act, 1948, was considered. The State Government in exercise of the powers under sub-section (2) of section 3-A of the U.P. Sales Tax Act declared that the turnover in respect of the goods mentioned in the Schedule shall be liable to tax at all points of sale at the rate specified against each in column III of the Schedule. In the Schedule S. No. 17 was in question in view of that notification, the goods were made taxable when such goods were served to the customers. Section 4 of the U.P. Act deals with exemptions. In that case the question arose whether the specifications of the goods for the purpose of section 3-A(2) will override the exemption of the goods under section 4 of the Act. The learned single judge of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was noticed in Deep Chand Goyal's case [1983] 52 STC 110. Cattle fodder including cotton-seed was exempt under the U.P. Act from 1956. An amendment was made to the Central Act including cotton-seed and oil-seeds in 1973. A notification was issued under the U.P. Act levying purchase tax on oil-seeds. Another notification withdrawing exemption to cotton-seeds was issued in 1975. The question arose whether cotton-seeds were exempt for assessment years 1973-74 to 1977-78. In that connection, the court was called upon to decide whether cotton-seeds were included in cattle fodder and what is the effect of exemption or non-liability to tax. It was observed as under: "It is thus settled that transactions or sales which enjoy exemption have to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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