1991 (12) TMI 264

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..... 54. "Whether, on the facts and in the circumstances of the case, the Board of Revenue was right in holding that the cotton thread used for kite flying was not different from sewing thread and was taxable at a fixed rate and not at the general rate?" The contention of the learned advocate, Shri G.S. Bafna is that the cotton thread used for kite flying cannot be considered to be a sewing thread .....

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..... A) of the Rajasthan Sales Tax Act to refer the above question of law. Now in view of the amendment in the Rajasthan Sales Tax Act the said application is treated as revision application and is disposed of accordingly. There is no dispute that the commodity sold was a thread and it was made of cotton. The cotton thread which is having the primary use as a sewing thread if it is used for flying the .....

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