COMMERCIAL TAXES OFFICER Vs. KIRAN TRADING

JUDGEMENT

(1.) THIS revision under section 15 of the Rajasthan Sales Tax Act, 1954, has been filed by the Commercial Taxes Officer, Circle A, Kota, challenging the order of the Rajasthan Sales Tax Tribunal dated December 7, 1990 alleging that raajma is taxable at general rate and not 2 per cent as held by the Tribunal.

(2.) WHILE finalising the assessment for the period November 16, 1985 to November 2, 1986 (86-87), it was found by the assessing authority that tax on the sale of raajma has been paid at 4 per cent. The assessing authority was of the view that raajma does not fall in the category of pulses as per notification dated September 8, 1976, and therefore, estimating the sale at Rs. 95,000 tax was levied at 8 per cent. The certificate of the Food and Supply Department was also produced before the assessing authority wherein raajma was considered to fall within the definition of "pulses".

(3.) FROM the perusal of the abovesaid notification dated September 8, 1976, it would be evident that the rate of tax of 4 per cent has been prescribed in respect of the goods specified in column 2 of the said notification giving description of the goods. The items have specifically been mentioned. It is not the function of the Tribunal or the court to add or subtract the word from a notification. Raajma has not been shown as one of the goods specified in the notification, and therefore, is not liable to tax at 4 per cent. The supersession which has been contemplated in the said notification is in respect of all the previous notifications issued in this behalf. This phraseology refers to the items which are specified in the notification. The notification dated May 19, 1972, has used the word "pulse" and the form of pulse "dal" is specified in the said notification. In the notification dated September 8, 1976, the word "pulses" has not been mentioned but, only gram or gulab gram, tur or arhar, moong or green gram, masur or lentil, urad or black gram, peas, chaula, lakh or khesari, gwar and kulthi in all their forms including besan, dal and bran thereof, have been specified. The dal, of these items have also been specified, in the notification. The pulses which are generally known and used as pulses including raajma has not been specified and as such, it could be considered that the notification dated September 8, 1976, has not superseded the notification dated May 19, 1972. It may also be noted that an amendment was also made in section 14 of the Central Sales Tax Act, 1956.