1988 (7) TMI 391

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..... petition, carries on business of manufacture of footwear at its factories situated in the States of West Bengal, Bihar, Haryana and Karnataka. By notification dated 8th March, 1988, issued in exercise of the powers conferred by sub-section (2) of section 4 of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act"), the State of Rajasthan exempted from tax under the Act the sale an .....

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..... there is no reasonable basis for such a differentiation. We find no substance in the aforesaid contention. We are of the opinion that the small-scale industries carrying on the business of footwear cannot be equated with large manufacturers like the petitioner and such small-scale industries can be classified separately for the purpose of granting relief in the matter of sales tax. Such a relief t .....

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..... the State of Rajasthan there is no big manufacturer of footwear, which shows that the exemption has been restricted to the manufacturers of footwear in the State of Rajasthan only. In support of the above submission, Shri Mehta has placed reliance on the decisions of the Supreme Court in Indian Cement Ltd. v. State of Andhra Pradesh [1988] 69 STC 305 and Weston Electroniks v. State of Gujarat [198 .....

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