1987 (3) TMI 484

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....the Rajasthan Sales Tax Act, 1954 as amended by the Amendment Act, 1984. The only point for decision is, whether the aluminium paint used for painting the electric poles which are required for distribution of electric power is entitled to the concessional rate of sales tax at 3 per cent as claimed by the assessee instead of the rate of 10 per cent applicable to entry No. 63 relied on by the depart....

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.... It is obvious that entry No. 63 relates to paints of all kinds without any reference to its use and, therefore, the point even in the present case would fall within entry No. 63 unless it can be brought within the ambit of the aforesaid notification dated 15th July, 1963 providing for the concessional rate of 3 per cent. The Tribunal relied on a certificate issued by the Executive Engineer sayin....