MANGLAM YARN AGENCIES Vs. ASSTT. COMMR., COMMERCIAL TAXES

JUDGEMENT

(1.) The question of law which was framed for consideration in the present revision petition filed by the assessee is as under:

(2.) The Revenue Authorities, all three, concurrently held against the petitioner -assessee that the notfn dated 17.9.2001 did not cover the turnover tax payable by the assessee Under Sec. 13A of the RST Act, 1994 (hereinafter referred to as 'the Act').

(3.) Before coming to the controversy and case laws, it is considered expedient to reproduce provisions of the Act and exemption notification and rate notification in question for ready reference: