KHADI MANDIR Vs. C T O BIKANER

JUDGEMENT

(1.) THIS revision (along with other 10 revisions) under Section 15 (1) of the Rajasthan Sales Tax Act, 1954 is directed against the order dated December 1, 1988, passed by the Rajasthan Sales Tax Tribunal, Ajmer in Revision Petition No. 584 of 1984 (71/85) ST/ Bikaner: M/s Khadi Mandir v. CTO, Special Circle, Bikaner.

(2.) THE petitioner M/s Khadi Mandir New Public Park, Bikaner is a society registered under the Societies Registration Act, 1957 and is recognised by All India Khadi & Village Commission. It is a registered dealer under Rajasthan Sales Tax Act, 1954 (hereinafter referred to as 'the State Act') as well as Central Sales Tax Act, 1956 (hereinafter referred to as 'the Central Act' ).

(3.) NOTIFICATION No. 114 : F. 5 (37) FECT/66-1 dated 31-12-1966 reads as under: "in exercise of the powers conferred by sub-section (2) of S. 4 of the RST Act, 1954, the State Govt. hereby exempts the sale of garments and other articles made of Khadi cloth, and hand-spun yarns when sold by Khadi Bhandar certified as such by the All India Khadi and Village Industries Board. "