2016 (12) TMI 310

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....For the Respondent : Pankaj Ghiya ORDER 1. In the instant petition, the assessment year involved is 1998-99, the issue raised is that the assessee is a manufacturer of rice from paddy and had paid full tax on paddy from which rice is manufactured, and taking into consideration claimed exemption from payment of tax on rice sold in the course of inter- State trade/commerce, however, the Assess....

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.....118, and CTO v. R.T. Export Ltd. [STR 136/2005, decided on 4.10.2006] and, therefore, he contends that admittedly the assessee had paid full tax on paddy and in view of the Notification No.F.4(67)FD/Gr.IV/76-24, dt 8.9.1976 enures for full exemption of tax. 5. Learned counsel for the petitioner was unable to contradict the three judgments, on self same question, of this court, however, contend....

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....relevant period in question prescribed rate of tax on turnover of paddy was 3% u/s. 5 of the RST Act and the petitioner has paid within the State of Rajasthan tax on paddy at the rate of 3% and not avail the benefit of concessional rate of tax at 2% u/s. 5C of the RST Act. Amount of tax on the turn over of rice procured from such paddy and sold in the course of inter-State trade or commerce, if th....

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....the RST Act, but has paid tax @ 3% as provided in notification u/s. 5 of the RST Act. The revenue authorities have concurrently erred in not correctly understanding the true import of scheme of the three notifications and in ignoring that State Government who has issued two notifications simultaneously cannot be presumed to have issued a redundant notification. Principle that special prov....