1987 (2) TMI 480

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.... as revision under the newly substituted section 15 of the Rajasthan Sales Tax Act, 1954, as amended by the Rajasthan Sales Tax (Amendment) Act, 1984. The Tribunal had referred a common question of law arising in both these cases by a common order, which is as under: "Whether, on the facts and circumstances of the case, football and volleyball covers made of leather are covered by item No. 39 o....

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.... [1984] 57 STC 333 decided on 6th March, 1984, in which it was clearly held that the aforesaid specific entry reading, "all items of leather goods except footwear" is wide enough to cover the sale transactions of leather covers of volleyball and football and, therefore, there is no occasion to resort to the residuary entry as claimed by the dealer. Following the aforesaid Division Bench decision, ....