COMMERCIAL TAXES OFFICER Vs. SHIV RATAN MOHTA

JUDGEMENT

(1.) THIS is a revision against the order of the Board of Revenue dated 22nd September, 1972 by virtue of newly substituted section 15 of the Rajasthan Sales Tax Act, 1954 as amended by the Amendment Act, 1984.

(2.) THE only point for decision is, whether the aluminium paint used for painting the electric poles which are required for distribution of electric power is entitled to the concessional rate of sales tax at 3 per cent as claimed by the assessee instead of the rate of 10 per cent applicable to entry No. 63 relied on by the department. Entry No. 63 reads as under : " 63. Dyes, paints and varnishes, glue, polish, paint brush, sandpaper, turpentine oil, enamels and white oil. "