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TMI Blog1997 (3) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... rt by the BOR under section 15, RST Act. With effect from May 1, 1985 the RST Act was amended, the jurisdiction of the BOR was ousted, provision was made for second appeals to lie to the then newly constituted Rajasthan Sales Tax Tribunal (now known as "the Rajasthan Tax Board") under the amended section 14, RST Act and for revision to lie to the High Court under the amended section 15, RST Act. Transitory provisions provided for treating pending references as applications for revision. With the coming into force of the Rajasthan Taxation Tribunal Act, 1995 this case stood transferred in terms of section 7 and 15 of that Act for disposal as a revision to this Tribunal. 2.. Despite service of notice the non-petitioner did not appear and nei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Here italicised. the State Government being satisfied that it is necessary to do so in the public interest, cancels this department Notification No. F.5(25)FD/CT/66-VII, dated March 16, 1966 and also cancels this department Notification No. F.5(100) FD/ CT/66, dated December 14, 1966 in so far as it relates to 'gems, whether precious or semi-precious and pearls whether real or cultured'. This shall have immediate effect." 6.. The notification dated December 14, 1966 issued under section 4-A, RST Act, is not relevant for our purposes. 7.. The controversy in hand relates to the two notifications of March 8, 1968. 8.. The non-petitioner is a registered dealer in precious and semi-precious stones. The period to which the controversy relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate Government may, by notification in the Official Gazette, exempt, whether prospectively or retrospectively from tax the sale or purchase of any goods or class of goods or any person or class of persons on such conditions and on payment of such fee as may be specified in the notification." 10.1 Section 4(2) confers the power to exempt and can be said to implicitly confer the power to withdraw any exemption granted. 11.. Section 5, RST Act provides, inter alia, that "the tax payable by a dealer under this Act shall be at such single point in the series of sales by successive dealers as may be prescribed......." (Emphasis added) 11.1 "Prescribed" means prescribed by the Rules [cf section 2(1), RST Act]. 12.. Rules 15 of the Rules read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alers. 13.2. Secondly, in the first part of the notification, in exercise of power conferred by section 4(2), the State Government has notified the sale and purchase of only precious and semi-precious gems of the goods covered by the notification under rule 15 read with section 5, from tax under the Act provided such sale/purchase is for recutting and reshaping and are thereafter sold either within the State or in the course of inter-State trade or commerce. 13.3. The first part of the notification is, in a sense, in effect, a proviso to the second part. Here italicised. 13.4. As a matter of fact there are two "notification" in the notification of March 16, 1966 and the two could have been issued separately. 14.. Admittedly, the non-p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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