J K SYNTHETICS LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The impugned judgment (reported in CTO v. Delhi Cloth and General Mills Ltd. ) was delivered by a learned Single Judge of the High court of Rajasthan. It rejected a writ petition filed by the present appellant against an order of the Board of Revenue.

(2.) The assessment years in question are 1965-66, 1966-67 and 1967-68. The assessee (respondent) manufactures tyre cord fabric. That tyre cord fabric was, at the relevant time, covered by the term "textile" is not in dispute.

(3.) Three notifications were issued by the State government in exercise of powers conferred by Section 8 (5 of the central Sales Tax Act, 1956. They are dated 14/12/1957, 12/8/1980 and 2/1/1981 and they read thus: