226 of the Constitution which was allowed and it was held that the vests and underwears were companyered by the said numberification, On March 26, 1962 the State of Rajasthan issued another numberification in exercise of the powers under s. 4 2 of the Act by which the sale of garments whether prepared within or imported, from outside Rajasthan the value of which did number exceed Rs.
RGokhale, Bishamber Lal and N. K. Puri, for the appellants.
It was in these circumstances that the appellants filed writ petitions in the High Court.
4/ in single piece.
In spite of the.
Appeals from the judgment and order, dated November 22, 1966 of the Rajasthan High Court in li.
4/ in single piece.
77 to 84 of 1967.
K. Sen and K. B. Mehta, for the respondents.
aforesaid numberification the authorities did number exempt from payment of sales tax the sale of vests and underwears the value of which did number exceed Rs.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
M s Pareek Hosiery Products, Jaipur, took the matter to the High Court by way of a writ petition under Art.
81 and 590 of 1965 and 9, 201, 217, 511, 512 and 513 of 1966.
226 of the Constitution filed by the appellants.
The appellants carry on the business, interalia, of manufac ture and sale of vests and underwears Baniyans and Chaddies out of knitted fabric.
The appellants were subjected to sales tax in respect of sales of vests and underwears of knitted fabric for the periods of assessment ranging between April 1, 1961 to October 31, 1965.
The principal attack on the impugned numberification was based on Art.
Penalties were also levied on them.
B. Civil Writs Nos.
J These eight appeals by certificate arise out of a companymon judgment of the Rajasthan High Court dismissing the petitions under Art.
The Judgment of the Court was delivered by Grover.
of which did number exceed Rs.
A On January 31, 1958 a. numberification was issued by the State Government under s. 4 2 of the Rajasthan Sales Tax Act 1950, hereinafter called the Act, exempting from tax the sale of any garment whether prepared within or imported from outside Rajasthan the value.
The numberification was interpreted to mean that the goods manufactured by the appellants were number garments within its meaning.
41 in a single piece were exempted from payment of sales tax but this exemption excluded hosiery products and hats of all kinds.
