1989 (4) TMI 294

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.... in the Schedule to the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act") as it existed at the relevant time. The Board of Revenue has accepted the assessee's contention that cheese is so exempt. Hence this revision by the department. The contention of the learned counsel for the department is that cheese is not covered by the exemption granted by the entry at SI. No. 3 in the Schedule to the Act and it is taxable under the residuary entry at SI. No. 79 in the Notification No. F. 5(16) FD(CT)/69-2 dated March 8, 1969. Learned counsel refers to the change effected by substitution of the exemption entry at SI. No. 3 in the Schedule to the Act with effect from March 6, 1964 in support of his contention. He argued that up ....

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....butter are products of milk or curd which continues to be exempt even under the exemption entry substituted with effect from March 6, 1964. Moreover, ghee and butter are not the only products of milk or curd and other such products, viz., cheese are not specifically provided for in the notification dated March 8, 1969 even though ghee and butter are so provided for the purpose of payment of tax. It is, therefore, not a case where products of milk or curd are nowhere provided in the notification dated March 8, 1969 but a case where two such products, namely, ghee and butter are specifically mentioned for the purpose of payment of tax while the others, viz., cheese are not so mentioned. It is in this background that the exemption entry as sub....