1984 (3) TMI 352

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Sales Tax Act (hereinafter referred to as the Act). The Board of Revenue for Rajasthan, Ajmer, by its order dated 2nd July, 1970, has referred the following question of law: "Whether under the facts and circumstances of the case leather covers of volleyball and football should be taxed at 7 per cent during the period 1st July, 1962 to 30th June, 1963 (1963-64) or at the general rate in forc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....id application could not be disposed of within a period of 180 days no order was passed thereon. The assessing authority then applied to the High Court for calling for a reference under section 15(3A) of the Act. The High Court by its order dated 20th March, 1970, directed the Board of Revenue to refer the above question of law. The learned counsel for the department has submitted that the Gove....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e for such excepted goods. In the present case, the State has prescribed a different rate for footwear. Therefore, though, the footwear is included in the leather goods and since footwear is leather goods, the notification specifically says that all kinds of leather goods except footwear. If the State wanted to exempt the sport goods also, it could have very well said in the notification-"except s....