DURGA COTTON INDUSTRIES Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THE petitioner by this writ petition has prayed that the notices Annexure 2,3,4,5,7,8,9 and 10 may be quashed and the respondents No. 2 and 3 may be directed to Consider the rate of tax payable by the petitioner on absorbent cotton wool LP. as 4% under item No. 16 of the notification dated 27. 6. 1990. It is also prayed that the judgement given in the case of Vishwas Surgical Industries, Sri Ganganagar vs. Asstt. Commercial Taxes Officer (1), may be quashed.

(2.) THE petitioner is a partnership firm registered under the provisions of the Indian Partnership Act. THE petitioner is carrying on the business of purchase and sale of cotton at Nokha in District Bikaner. THE petitioner is a registered dealer under the Rajasthan Sales Tax Act and the petitioner's Sales tax number is 1812/29. One of the commodities which the petitioner sells is absorbent cotton wool I. P. Initially this item was governed by Item No. 11 of the Notification dated 8. 3. 1988, which reads as under :- "11. Cotton that is to say, all kinds of cotton (indigenous or imported) in its manufactured or unmanufactured state, whether ginned or unginned, baled, pressed or otherwise, but not including cotton waste. "

(3.) SO far as the first preliminary objection raised by the respondents that the petitioner should first approach the authorities in pursuance of the notices issued by the respondents is concerned, in this respect suffice it to say that this exercise will be a futile exercise because the authorities has already issued the notices in view of the decision of the Rajasthan Sales Tax Tribunal. Therefore, the fate of the petitioner stands sealed and it will not be proper now to direct the petitioner to appear before the authorities in pursuance of the notices and therefore, suffer an order and go through the agony of the hierarchy of the courts for reaching this Court again. In this view of the matter I overruled this objection raised by the respondents.