GAVER CHAND Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THE petitioner in this application has moved for an appropriate writ or direction quashing the order of assessment made by the Sales-Tax Officer, Nagour Circle, and restraining that Officer and the State of Rajasthan from imposing or realising the sales-tax so imposed.

(2.) THE petitioner carries on business in cloth and 'gota" under a certificate of regis- tration under sec. 6 of the Rajasthan Sales-Tax Act, 1954 (Act No. XIX of 1954 ). He submitted his return of turnover for the assessment years 1956-57 and 1957-58 before the Sales-Tax Officer and claimed that he was not liable to pay any tax on coarse and medium cloth worth Rs. 9,574/- which he sold between 1st April, 1956, and 18th April, 1956, for the assessment year 1956-57, on the ground that the Rajasthan Sales-Tax Act did not apply to the sale of that variety of cloth. He claimed a similar exemption in respect of the sale of medium and coarse cloth worth Rs. 34,915/- during the assessment year 1957-58. THEse claims were disallowed by the Sales-Tax Officer, who held that those sales were assessable to tax.