MAHBOOB ALI AND SONS Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THE petitioner has filed this revision petition against the order passed by the Sales Tax Officer, Badmer dated the 21st August, 1961 as well as the order of the Dy. Commissioner, Excise and Taxation confirming the order in appeal dated the 25th August, 1962 and not excluding the turn over of Rs. 9,660/- relating to the sale of bangles made from Styrene which was exempted from the sales tax.

(2.) THE counsel for the petitioner's only contention was that he traded in the manufacture of bangles made of ivory and other products. By virtue of the Notification No. E21 (7) SR/55 dated the 14th April, 1955 item No. 11 sales of bangles made from catalin were exempted from payment of sales tax. THE counsel pointed out that the catalin is the trade name of the compound styrene, which is manufactured by the Catalin Corporation of America and as his bangles were made of this compound styrene he was rightly exempted from the payment of sales tax on the above trun over. THE Government Advocate's reply was that the petitioner never raised this contention before the Assessment Officer as well as before the Appellate Authority that Styrene and Catalin were the same products. Further, only bangles made from catalin tube according to the notification were exempted. THE petitioner's case does not come under the above category to claim exemption.