STATE OF RAJASTHAN Vs. PHOOL CHAND

JUDGEMENT

(1.) THIS reference has been filed under sec. 15 of the Rajasthan Sales Tax Act, 1954, in respect of the order of a learned single Member of this Board, dated 2. 2. 1966, whereby he accepted the revision petition filed by the assessee against the order of the Deputy Commissioner, Excise and Taxation (Appeals), Jaipur, dated 8. 4. 1963, holding that it was not borne out from the record that the assessee had made chowkhats from the stone slabs. The learned Member held that the assessee had only straightened the edges of the stones to facilitate the transport thereof and therefore the learned Deputy Commissioner, Excise and Taxation (Appeals), had fallen into an error in rejecting the appeal of the assessee against the order of the Assistant Sales Tax Officer, Ajmer, who had assessed the assessee holding that he had carved and dressed stones from the raw-material by employing labour, and had turned the same into chowkhats etc.

(2.) AS is apparent from the order under reference, the assessee is a dealer in stone slabs. He purchases stones from Nimbahera, straightens the edges and then sells them in the market. He pays the sales-tax at the first point, while purchasing the stone slabs from Nimbahera. It is the contention of the learned Government Advocate that by straightening the edges of the slabs, the assesse subjects them to processing and in ignoring this aspect the learned single Member has fallen into an error. It is therefore requested that a reference may be made to the High Court on the following question of law : "whether straightening the edges of a slab of stone is processing?"