COMMERCIAL TAXES OFFICER JAIPUR Vs. ORIENTAL AGENCIES

JUDGEMENT

(1.) THIS was a reference made by the Tribunal, which is now to be heard as a revision under section 15 of the Rajasthan Sales Tax Act, 1954 as amended by the Rajasthan Sales Tax (Amendment) Act, 1984. The question of law referred by the Tribunal for decision by this Court is the following : " Whether, in the facts and circumstances of the case, rubber hose pipes are not covered by entry No. 63 of the Notification dated 29th May, 1967 which reads as under : "all types of sanitary goods and fittings and all types of pipes and pipe fittings" ?

(2.) THE dealer claimed that the sale of rubber hose pipes during the relevant period was covered by the residuary entry taxable at 6 per cent and not by entry No. 63 of the notification dated 29th May, 1967 providing for a higher rate of tax, which reads as under : " All types of sanitary goods and fittings and all types of pipes and pipe fittings. "