1991 (12) TMI 264

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....aw in pursuance of the direction given by this Court under section 15(3A) of the Rajasthan Sales Tax Act, 1954. "Whether, on the facts and in the circumstances of the case, the Board of Revenue was right in holding that the cotton thread used for kite flying was not different from sewing thread and was taxable at a fixed rate and not at the general rate?" The contention of the learned advoca....

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....e reference application was rejected and thereafter the directions were given by this Court under section 15(3A) of the Rajasthan Sales Tax Act to refer the above question of law. Now in view of the amendment in the Rajasthan Sales Tax Act the said application is treated as revision application and is disposed of accordingly. There is no dispute that the commodity sold was a thread and it was made....