LAWS(RAJ)-1993-1-9

MUNICIPAL COUNCIL BHILWARA Vs. STATE

Decided On January 28, 1993
MUNICIPAL COUNCIL, BHILWARA Appellant
V/S
STATE OF RAJASTHAN Respondents

JUDGEMENT

(1.) This special appeal under Section 18 of the Rajasthan High Court Ordinance, 1949 is directed against the Judgment of a learned single Judge of this Court dated Nov. 21, 1980 whereby the learned single Judge has dismissed the writ petition filed on behalf of the petitioner-appellant.

(2.) However, while interpreting the two Notifications dated 31/05/1966 and 12/07/1966 issued by the Govt. of Rajasthan, the learned single Judge has observed:

(3.) A very short question, that is involved in this appeal, is as to whether the use of the word 'raw materials' as used in the Notifications dated 31/05/1966 and 12/07/1966 mentioned in Schedules 'A' and 'B' cover the entire items mentioned in these Notifications as regards exemption of octroi duty?