KASHIDASS HEERALAL Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS is a revision under sec. 14 (2) of the Rajasthan Sales Tax Act, 1954 against the order of the learned Deputy Commissioner, Excise & Taxation (Appeals) Udaipur dated 14th January, 1962 whereby he upheld the order of the Sales Tax Officer, Udaipur dated 6th September, 1961.

(2.) THE brief facts of the case are that the applicant is a dealer in Gota and Kinari. For the assessment year i. e. from 1st November, 1959 to 19th October, 1960 the applicant disclosed a gross turnover of Rs. 84,539/11/9 out of which he claimed deduction of turnover of Rs. 43,792/9/3. He also claimed that the turnover of Rs. 21,243/4/- was taxable at half percent and that of Rs. 19,463/14/6 at one percent. He claimed that Gota and Kinari are articles made of gold and silver and they should not be taxed at the general rate. THE value of these articles amounted to Rs. 19,463/5/3. He further claimed that Gota and Kinari are within the meaning of tapes and laces which are totally exempt from the levy of tax vide Government Notification No. F. 5 (48) E & T/57 dated 1st July, 1958. His plea as far as Gota and Kinari are concerned was not accepted by the Assessing Authority. Against this order of the Assessing Authority he went in appeal before the learned Deputy Commissioner, Excise & Taxation (Appeals), Udaipur who after hearing him at length and going through the record as well as the citation given by the applicant came to the conclusion that the Gota and Kinari are not covered by the Notification referred to above and they are not exempt. He, however, held that Badla which also the applicant sold was nothing but gold and silver thread and should be taxable at the rate mentioned in the relevant notification. With these observations he rejected the appeal holding that the learned Sales Tax Officer had correctly taxed Gota and Kinari at the rate mentioned in the assessment order. Aggrieved by this order he has come in revision before us.