1987 (2) TMI 480

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..... the Rajasthan Sales Tax (Amendment) Act, 1984. The Tribunal had referred a common question of law arising in both these cases by a common order, which is as under: "Whether, on the facts and circumstances of the case, football and volleyball covers made of leather are covered by item No. 39 of Government Notification No. F. 5(40) F.D. (R T)/63-XIII dated 2nd March, 1963 and therefore, taxable .....

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..... ding, "all items of leather goods except footwear" is wide enough to cover the sale transactions of leather covers of volleyball and football and, therefore, there is no occasion to resort to the residuary entry as claimed by the dealer. Following the aforesaid Division Bench decision, the same view has to be taken in both these revisions. Accordingly, the Tribunal was not justified in taking the .....

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