A C T O SUMERPUR Vs. BHOMAWAT INDUSTRIES

JUDGEMENT

(1.) THIS revision petition is directed against the order dated 22nd October, 1986 passed by the Rajasthan Sales Tax Tribunal Ajmer (hereinafter referred to as a "tribunal" ). The question before me is whether "falcofix-SH" is to be taxed at 12 per cent as per the Notification No. F. 5 (22)FD/ct/70-7, dated 9th March, 1970. The assessing authority found that the commodity "falcofix" is glue which is covered by serial No. 18 of the aforesaid notification and as such it is to be taxed at the rate of 12 per cent.

(2.) AGGRIEVED against this the assessee approached the appellate court, i. e. , Additional Commissioner of Tax and the Additional Commissioner also held that "falcofix" is taxable at 12 per cent. AGGRIEVED against this order, the assessee approached the Tribunal and the Tribunal examined the constituent of "falcofix" and "glue" held that it is not a glue, therefore, it is not covered by entry No. 18 of the notification dated 9th March, 1970 and is not taxable at 12 per cent but it will be taxable under the residuary clause at 7 per cent.