TaxTMI 
TaxTMI 
1991 (3) TMI 348
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....d, hard or soft board including fibre sheets', occurring in column 2 of the entry at serial No. 4 in the State Government Notification No. F. 4(64) FD/Gr. IV/77-56 dated 6th September, 1977 and were, therefore, taxable at the rate of 10 per cent?" After the amendment of the Act in the year 1984, the reference was treated as sales tax revision. The relevant facts of the case are that the petitioner deals in selling mill board, grey board, pulp board, duplex and triplex board" in Jaipur. He submitted an application under section 12A of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act"), before the Additional Commissioner, Commercial Taxes, Rajasthan, Jaipur, on 7th January, 1981, for determination of the following issue....
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..... Consequently, the aforesaid question was referred to this Court for decision. The relevant portion of Notification dated 6th September, 1977 reads as under: S. No. 369.-F. 4 (64) FD/Gr. IV/77-56 dated 6th September, 1977, as corrected by corrigendum dated 24th September, 1977 (S. No. 370). ---------------------------------------------------------------------------- S.No. Description of goods Rate of tax ---------------------------------------------------------------------------- 4. Plywood, straw board, card-board, hard or soft board 10 per cent. including fibre sheets, batten board, block board, leather board, insulating board, veneered panels and cellular wood panels. --------------------------------------------------------------....
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....rued and an assessee cannot be made liable to tax on the ground that the other dealers of the same commodity pay tax as provided in entry No. 4. Mr. Kotwani placed before me the entries containing the description of various kinds of paper boards in various Schedules of Sales Tax Acts in the States of Andhra Pradesh, Maharashtra, Tamil Nadu, Orissa and Bihar and also abstracts of entries containing description of various kinds of wooden boards in Sales Tax Acts of Andhra Pradesh and Tamil Nadu and also the abstracts of item Nos. 16B and 17, relating to wood articles, paper boards, etc., from the Central Excise Tariffs of India. On the other hand, Mr. Bafna, counsel for the department, supported the majority view of the Board of Revenue. He ....
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....ywood or hard or soft boards are included in the "wood family" whereas the mill board, straw board, card-board are included in the paper board family. From the sales tax tariffs of Andhra Pradesh, Bihar, Karnataka, Maharashtra, Orissa, Tamil Nadu and Uttar Pradesh, it appears that they mentioned words just like all kinds of papers, including pulp board, duplex board, triplex board, card-board, etc. In entry No. 4 of the Government Notification dated 6th September, 1977, no such words are mentioned meaning thereby that the Government wanted to levy tax only on those items which are specifically mentioned in entry No. 4 and no other items. These items are also commercially well-known. A buyer asking for any of these five items, will not be of....