ASSISTANT COMMERCIAL TAXES OFFICER AJMER Vs. MURLI BRORS

JUDGEMENT

(1.) THIS revision by the department is against the Board of Revenue's order dated February 1, 1979 in a revision against the order of the Deputy Commissioner, Commercial Taxes (Appeals), Jaipur dated January 29, 1974. Relevant period of assessment is October 30, 1970 to October 18, 1971. The question for decision is whether cheese being a product of milk or curd is exempt from payment of sales tax by virtue of entry at Sl. No. 8 in the Schedule to the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act") as it existed at the relevant time. The Board of Revenue has accepted the assessee's contention that cheese is so exempt. Hence this revision by the department.

(2.) THE contention of the learned counsel for the department is that cheese is not covered by the exemption granted by the entry at Sl. No. 3 in the Schedule to the Act and it is taxable under the residuary entry at Sl. No. 79 in the Notification No. F. 5 (16)FD (CT)/69-2 dated March 8, 1969. Learned counsel refers to the change effected by substitution of the exemption entry at Sl. No. 3 in the Schedule to the Act with effect from March 6, 1964 in support of his contention. He argued that up to March 6, 1964 all milk products were also exempt but omission of the words "milk products" in the substituted entry with effect from March 6, 1964 withdrew the exemption granted till then also to the milk products. In my opinion, this contention cannot be accepted.