COMMERCIAL TAXES OFFICER Vs. ELBEE AGENCIES

JUDGEMENT

(1.) The instant revision petition has been filed under Section 15 of the Rajasthan Sales Tax act, 1954 (here-in-after referred to in short 'the Act') against the order dated 26.2.1991 of the Rajasthan Sales Tax Tribunal, Ajmer in Appeal No. 96/89/ST/Jaipur. The assessee submitted an application under Section 12-A of the Act claiming that the Mosquito coil was a pesticide including fungicide and was taxable @ 5%. The Additional Commissioner, Commercial Taxes, Rajasthan, Jaipur vide his order dated 23.3.1989 held that the Mosquito coil sold by the assessee was not covered by entry 41 of the notification dated 8.3.1988 and was taxable @ 10%. Aggrieved by the said order, the assessee preferred an appeal before the Rajasthan Sales Tax Tribunal, Ajmer. The Tribunal accepted the contention of the assessee and held that the Tortoise Brand Mosquito coil sold by the assessee was covered by Entry 41 dated 8.3.1988. The department has, therefore, filed the instant revision stating that the following substantial question of law arises in this revision:

(2.) The revision was admitted on the aforesaid substantial question of law vide order dated 20.11.2001 after notice to the non-petitioner.

(3.) I have heard learned counsel for the parties and have perused the order of the assessing authority as well as of the Tribunal. I have also perused the relevant record and the authorities referred to the bar.