Generic exemption entry for papad covers all varieties, including gole papad, absent any express limiting language.

A generic exemption entry for "Papad and Badi, i.e. Mangori" under the Rajasthan Sales Tax Act was construed to cover all varieties of papad, including gole papad made from maida and other ingredients. The SC treated "Papad" as a genus description and held that, absent limiting language on shape or ingredients, the notification extended broadly to the commodity in all its forms. The Tribunal's wider reading was upheld, the High Court's judgment was set aside, and the assessee was held entitled to the exemption.

---

---

Issues: Whether the exemption notification covering "Papad and Badi, i.e. Mangori" under the Rajasthan Sales Tax Act extended to all varieties of papad, including gole papad made from maida and other ingredients.

Analysis: The notification used the word "Papad" in a generic sense and did not indicate any restriction based on shape or ingredients. The reference to "Papad and Badi, i.e. Mangori" showed that the exemption was intended to cover papad as a genus, with different varieties as its species. The Court held that the notification was not confined to papad made only from pulses, rice, or any single ingredient, and that the Tribunal had correctly read the exemption broadly.

Conclusion: The exemption applied to gole papad as well, and the assessee was entitled to the benefit of the notification.

Final Conclusion: The judgment of the High Court was set aside and the exemption claim was upheld in favour of the assessee.

Ratio Decidendi: Where an exemption notification uses a generic commodity description without limiting language, the entry must be construed to include all varieties of that commodity unless the notification expressly excludes them.

---