STATE OF RAJASTHAN Vs. RATAN LAL KEWAL CHAND

JUDGEMENT

(1.) THE following question has been referred by the Board of Revenue : Whether the turnover of the assessee in respect of the woollen coats was chargeable at the rate prescribed by the Notification No. F.5 (39) E & T/58/1 dated 1st April, 1958, namely 7 per cent, or the same was chargeable at the general rate prescribed by the Act, namely, 3 1/8 per cent

(2.) UNDER Notification No. F.21(7)SR/55 dated 25th March, 1955, different rates of sales tax were prescribed for the 3 lists appended to the notification. We are concerned with items 10, 11, 12 and 13 of List II which run as follows : 10. Silk including artificial silk and silken goods of all types, velvet and articles made of it including caps. 11. All textile fabrics (woollen, cotton or silken), in which gold, silver or gilded metal is used in weaving, knitting and embroidering and wires of gold, silver and gilded metal, zari and other articles used for embroidery. 12. All kinds of woollen goods, shawls and woollen cloth including woollen yarn and thread. 13. All kinds of ready -made garments of artificial silk, silk, wool or other textile fabrics in which gold, silver or gilded metals are used.

(3.) UNDER Notification No. F.5(39) E and T/58/1 dated 1st April, 1958, the rate of sales tax on goods specified in the notification was raised to 7 per cent. The following items of this notification are relevant : 9. Pure silk and goods of all kinds made of such silk. 10. All kinds of woollen goods including woollen hosiery, woollen yarn and woollen thread but excluding woollen cloth.