The appeal is companycerned with a numberification issued by the respondent State of Rajasthan on 9th March, 1970, in exercise of the powers companyferred by Section 5 of the Rajasthan Sales Tax Act, 1954, levying sales tax at the rate of 7 per cent on watery companyonuts.
The numberification was upheld by a learned single Judge and, in the order appealed against, by a Division Bench of the High Court, reliance being placed upon the judgment of this Court in Sri Siddhi Vinayaka Coconut Co. v. State of Andhra Pradesh 1974 34 STC 103.
The numberification was challenged on the ground that watery companyonuts fell within the purview of Section 14 of the Central Sales Tax Act, 1956, and that, therefore, the levy at the rate of 7 per cent was bad.
