SHYAM WINDING FACTORY Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) BY this petition, preferred under twin articles 226 and 227 of the Constitution of India, the petitioner seeks quashing of assessment order dated December 19, 1988 (annexure B) and revisional order dated March 7, 1990 (annexure C) passed under the "madhya Pradesh General Sales Tax Act, 1958" (since repealed ). The question that falls for consideration in this petition is whether elastic tapes are exempted from payment of sales tax? The facts necessary for the disposal of the writ lie in the narrow compass. They need mention infra.

(2.) THE petitioner-firm was engaged in manufacture of various types of laces and tapes at the relevant time. They got themselves registered as dealer under the provisions of the M. P. General Sales Tax Act, 1958 (for brevity, "the Act") for the aforesaid product and also some other as is clear from the certificate of registration (annexure R/2 ).

(3.) IN exercise of the powers conferred by Section 12 of the Act, the State Government issued Notification No. F. A-3 (21)-1985 (24)-ST-V, dated April 11, 1985, whereby various commodities/goods specified in the Schedule appended to the notification were exempted from payment of sales tax. So far as this petition is concerned, the goods specified in entry 25 (iv) of Schedule are relevant. The entry reads as under : S. No Class of goods Extent of Restrictions and conditions exemption subject to which exemption is granted 25 (iv) Tapes, niwars and laces