STATE Vs. S MAHBOOB ALI AND SONS

JUDGEMENT

(1.) THIS is a reference application by the Sales Tax Officer, Barmer. The brief facts of the case are that the firm of M/s. S. Mehboob Ali & Sons is a registered dealer under Sales Tax Act who deals in bangles made of lac, topali (of coconut) Xylonite, Cataline tubes, Ivory and of other articles. The non-applicants have been granted exemption certificate for sale of bangles made of lac, topali (of coconut), xylonite or certain tubes etc. for the years 1959-60 and 1960-61. During the assessment of 1960-61 it was found that the non applicants have sold the bangles made of styrene also worth Rs. 9669/ -. The applicants did not treat the bangles made of styrene as covered by the exemption certificate. Hence the Assessing Authority assessed the tax. The non-applicant went in appeal which was rejected by the Dy. Commissioner (Appeals ). The non-applicants then went in revision before the Board of Revenue and their revision was accepted on 9. 9. 63 and it was held that styrene is covered by words 'catalin'. It is against this order that the applicant has made this application for making a reference of the case to the Hon'ble High Court under section 15 of the Sales Tax Act.

(2.) THE counsel for the applicant has argued that Styrene is not covered by Catalin or Xylonite. THE counsel for the non-applicant has argued that Styrene is a byproduct of Catalin which is exempt from tax. He has produced encyclopaedia issue for 1959 of Modern Plastics September, 1958 page 1181 extract of which is reproduced below. Trade Name Catalin - Nature or type of product. Styrene, polyethene and nylon moulding componds ; area, phenolic, cresylin, resorcinol, melamine, acrylin and styrene resins for bonding, imperegnating, laminating and gluing; etc. "