1993 (12) TMI 222

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....he Rajasthan Sales Tax Act, 1954 (Rajasthan Act 29 of 1954), the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts from tax under the said Act the sale and purchase of the following goods, namely: 1.. All kinds of footwear not manufactured or marketed by large scale or medium scale industries up to the value of Rs. 20. Note.-Any industry with capital investment in plant and machinery exceeding Rs. 35 lacs shall be deemed to be a large scale/medium scale industries." The issue relates to liability to be taxed in respect of footwear manufactured by small-scale industries up to value of Rs. 20 under the Central Sales Tax Act in pursuance of the aforesaid notification. Under sect....

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....ads as under:   "4(2) Where the State Government is of opinion that it is necessary or expedient in the public interest so to do, the State Government may, by notification in the official Gazette (exempt, whether prospectively or retrospectively) from tax the (sale or purchase) of any goods or class of goods or any person or class of persons on such conditions and on payment of such fee as may be specified in the notification." Perusal of the aforesaid provision makes it clear that providing condition is something different from defining the goods or class of goods or the person or class of persons for the purposes of grant of exemption under section 4(2). The notification of exemption giving out the criteria for identifying the ....

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....industries both on raw material and finished products for a period of five years from the date of unit goes into production. While dealing with question whether the benefit of exemption enured under the provisions of the Central Sales Tax Act the court observed as under: "The facts which the dealer has to prove to get the benefit of the Government orders are intended only to identify the dealer and the goods in respect of which the exemption is sought and they are not conditions or specifications of circumstances relating to the turnover sought to be exempted from payment of tax within the meaning of those provisions. The specified circumstances and the specified conditions referred to in the explanation should relate to the transaction ....