STATE OF RAJASTHAN Vs. SAIFUDDIN AND BROS

JUDGEMENT

(1.) THESE are two revision applications by the assessing authority against the order of the Deputy Commissioner, Commercial Taxes (Appeals) dated 23-2-66 in respect of assessment orders for the two periods 1-4-61 to 31-3-62 and 1-4-62 to 31-3 63, in the case of M/s Saifuddin Bros. , Udaipur.

(2.) THE grounds of revision are that (i) the Deputy Commissioner had wrongly treated ribbons and braids as exempt, and (ii) he had also wrongly treated bangles sold by the dealer as bangles made of Xylonite and exempt on that ground. THE departmental representative drew attention to the Board's DB decision dated 31-7-68 in Revision No. 94/67 Sales Tax (State v/s. M/s Shyamsunder Rajendra Prasad, Bhilwara) in which it had been held that 'ribbons' are not tapes or laces and are not covered by the exemption notification.