A C T O Vs. SUNCITY TRADE AGENCY

JUDGEMENT

(1.) BOTH these revision petitions are directed against the order of Tax Board dated June 17, 2003, whereby the Tax Board held setting aside the order of the Additional Commissioner under section 40 of the Rajasthan Sales Tax Act, 1994 (for short, "the Act of 1994" hereinafter) that the words "exempted goods" as given in section 13-A (2) of the Act of 1994, which excludes the turnover of exempted goods from the turnover liable to turnover tax levied under section 13-A of the Act. Section 13-A (2) (i) of the Act of 1994 reads as under : " (i) Sale or purchase of exempted goods;" The term "exempted goods" has been defined in section 2 (18) of the Act of 1994, which reads as under : " (18) 'exempted goods' means any goods exempted from tax in accordance with the provisions of this Act;"

(2.) THE power to exempt from levy of tax has been conferred upon the State Government in section 15 of the Act, which is reproduced in extenso : " 15. Exemption of tax.- Notwithstanding anything contained in this Act, where the State Government is of the opinion that it is necessary or expedient in the public interest so to do, it may, by notification in the Official Gazette, exempt fully or partially, whether prospectively or retrospectively from the tax the sale or purchase of any goods or class of goods or any person or class of persons, without any condition or with such condition as may be specified in the notification. "