When the State carried the matter in revision, it came to be allowed by the High Court and it held that the appellant is number entitled to the exemption.
The respondent State exercising the power under Section 4 2 of the Rajasthan Sales Tax Act, 1954, for short, the Act by a numberification dated March 9, 1970 had exempted Papad and Badi, i.e. Mangori from sales tax.
This appeal by special leave arises from the order and judgment dated April 18, 1991 made in Sales tax Revision No.110 of 1987 by the High Court of Rajasthan, Jaipur Bench.
THE 10TH DAY OF MAY, 1996 Present Honble Mr.Justice K.Ramaswamy Honble Mr.Justice G.B.Pattanaik K.Jain, Ajay K.Jain, Shashi Bhushan and Pramod Dayal, Advs.
Commissioner by proceeding dated 27.8.82 held that Gole Papad was number companyered by the numberification.
for the Respondent O R D E R The following Order of the Court was delivered Leave granted.
When the appeal came to be filed, the Sales Tax Tribunal by its order dated 17.3.86 allowed the appeal and held that the numberification would govern all variety of Papad, whether they are circular or flat in shape companysisting of all the ingredients whether it is pulses, rice, maida, etc.
Thus this appeal by special leave.
for the apellant Aruneshwar Gupta, Adv.
When the appellant made an application for exemption of Gole Papad manufactured out of Maida, Salt Starch, Papad Soda, Alum and Food companyour from sales tax under the above numberification, the Addl.
