9911796707
TMI Blog1987 (3) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... the Rajasthan Sales Tax Act, 1954 as amended by the Amendment Act, 1984. The only point for decision is, whether the aluminium paint used for painting the electric poles which are required for distribution of electric power is entitled to the concessional rate of sales tax at 3 per cent as claimed by the assessee instead of the rate of 10 per cent applicable to entry No. 63 relied on by the depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " It is obvious that entry No. 63 relates to paints of all kinds without any reference to its use and, therefore, the point even in the present case would fall within entry No. 63 unless it can be brought within the ambit of the aforesaid notification dated 15th July, 1963 providing for the concessional rate of 3 per cent. The Tribunal relied on a certificate issued by the Executive Engineer sayi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specific entry relating to paints, and the concessional rate provided by the aforesaid notification is not applicable to it in the present case, the view taken by the Tribunal is contrary to law and must be set aside. Consequently, the revision is allowed and the impugned order of the Board of Revenue is set aside and it is held that the paint in the present case is taxable under the aforesaid en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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