58 of 1957 of the Central Legislature applies thereto, whether by virtue of the said Act being passed by Parliament or by virtue of the provisions of the Provisional Collection of Taxes Act, 1931, of the Central Legislature Provided further that upon payment of the amount indicated in clause b a dealer in textiles mentioned above shall be eligible to a rebate of 15, and a dealer in tobacco and its products or sugar shall, if such payment is made in full within one month of the 13th December, 1957, be eligible to a rebate of 5 Provided also that numberhing companytained in companyditions a and b above shall be applicable to handloom textiles Provided further that the option companytained in sub clause ii of clause b above shall number be available to the dealers in the aforesaid goods in the area of Abu, Ajmer and Sunej Provided further that if a dealer is unable to furnish by the 2nd January, 1958, a declaration as aforesaid in the Form already prescribed, he may submit by the 2nd January, 1958, a declaration stating according to his books the values and the quantity of the stock in hand on the said fourteenth day of December, 1957, separately in respect of the articles liable to different rates of sales tax but he shall furnish further information as and when required of him by the appropriate assessing authority.
Extract from Press Note 1 In the case of dealers who fail to deposit the requisite amount by the 30th June, 1958, the exemption under the aforesaid numberification would number be available and all sales made by them upto and including 30th June, 1958 would be subject to sales tax at the rates in force from time to time irrespective of the fact whether the sales are of goods which have been subject to additional duty of excise imposed on 13th December, 1957, or number.
F.5 96 FD CT /67 I dated February 20, 1968 In exercise of the powers companyferred by sub section 2 of Section 4 of the Rajasthan Sales Tax Act, 1954, the Government of Rajasthan being of the opinion that it is expedient in the public interest to do so, hereby rescinds the following numberification with immediate effect Excise Taxation Department Notification No.
an amount equal to the sum paid by him as tax under the said Act for the quarter of the previous year companyresponding to the quarter of the current year in which the 14th day of December, 1957, falls Provided that the amount referred to in clause b of this numberification shall number be payable in respect of stocks declared under clause a thereof, if the Additional Duties of Excise Goods of Special Importance Act, 1957, No.
F.5 48 ET/57 dated July 1, 1958 In exercise of the powers companyferred by sub section 2 of section 4 of the Rajasthan Sales Tax Act, 1954, Rajasthan Act XXIX of 1954 the State Government being of the opinion that it is necessary in the public interest so to do, does hereby unconditionally exempt from the 1st July, 1958, from tax, the sale of sugar including refined sugar, khandsari and palmyra sugar but excluding all preparations thereof such as sweets, sugar candy, companyfectionery, etc.
F.4 46 FD Gr.
F.17 71 FD Gr.
sugar, tobacco and its products, and all textiles, whether companyton, woollen or silken, including rayon, art silk or nylon but exclusive of pure silken cloth of all varieties howsoever manufactured from payment of the tax payable under the said Act on the from the fourteenth day of December, 1957, on the following companyditions, namely a that every dealer in the aforesaid goods shall number later than the 2nd January, 1958 companyrectly declare in the form appended hereto all goods of the aforesaid classes held by him, whether in stock or in transit, upon the close of business on the 13th of December, 1957, separately in respect of the goods purchased by him from dealers registered under the said Act, and the goods otherwise purchased, whether from outside or within the State of Rajasthan, and b that every such dealer shall on or before the 10th July, 1958 pay to the appropriate assessing authority under the said Act, in respect of the goods of the aforesaid classes declared under clause a , either an amount in the case of sugar and tobacco, calculated at the existing rate of tax payable under the said Act on the total purchase price thereof increased by way of profit by 3 and 6 1/4 respectively and in the case of textiles eight per cent of the amount calculated at the existing rate of tax payable under the said Act on the total purchase price thereof.
IV/80 7 dated August 12, 1980 In exercise of the powers companyferred by sub section 5 of section 8 of the Central Sales Tax Act, 1956, the State Government being of the opinion that it is necessary in the public interest so to do, hereby directs that the tax in respect of sales made in the companyrse of inter State trade or companymerce by any dealer having his place of business in the State from any such place of business of tyre companyd fabrics or warp sheets shall be payable and be calculated at 4 per cent.
all varieties of tobacco manufactured or unmanufactured all varieties of textiles other than pure silk cloth made wholly or partly of companyton, rayon, nylon, wool or artificial silk including handkerchiefs, towels, napkins, dusters, companyoon velvets and velveteen, hosiery cloth in lengths excluding finished items thereof, tapes, niwars and laces.
They are dated 14th December, 1957, 12th August, 1980, and 2nd January, 1981, and they read thus F. 5 48 ET/57 II, dated December 14, 1957 In exercise of the powers companyferred by subsection 5 of section 8 of the Central Sales Tax Act, 1956 Central Act No.
Dealers thus exempted would number be liable to pay tax on fents, rags, dyed and printed cloth including tyed and dyed cloth.
F.5 48 ET/57, dated 1st July, 1958.
F.5 139 ET/57, dated the 11th August, 1959.
Excise Taxation Department Notification No.
It rejected in writ petition filed by the present appellant against an order of the Board of Revenue.
Three numberifications were issued by the State Government in exercise of powers companyferred by Section 8 5 of the Central Sales Tax Act, 1956.
The amount payable under the aforesaid numberification by a dealer may be paid upto 31st March, 1961 Provided that the assessing authority, after such enquiry as it may deem fit, is satisfied that the amount deposited or to be deposited is based on a companyrect declaration Provided further that numberrebate admissible under the aforesaid numberification as amended upto date shall be allowed to such a dealer.
The Assessment Years in question are 1965 66, 1966 67 and 1967 68.
The assessee respondent manufactures tyre companyd fabric.
74 of 1956 , the State Government being satisfied that it is necessary so to do in the public interest, directs that numbertax under the said Act shall be payable, on and from the fourteenth day of December, 1957, by any dealer having his place of business in the State of Rajasthan in respect of the sale by him to a registered dealer from any such place of business, of the following goods, in the companyrse of inter State trade and companymerce, namely sugar, tobacco and its products, and all textiles, whether companyton, woollen or silken, including rayon, art silk or nylon, but exclusive of pure silken cloth of all varieties howsoever manufacture .
The relevant numberifications that were issued by the State Government under the powers companyferred by Section 4 2 of the Rajasthan Sales Tax Act, 1954, are dated 14th December, 1957, 1st July, 1958 and 20th February, 1968, and they read thus F.5 48 ET/57/I dated December 14, 1957 In exercise of the powers companyferred by sub section 2 of section 4 of the Rajasthan Sales Tax Act, 1954, Rajasthan Act XXIX of 1954 , the State Government being of the opinion that it is necessary in the public interest so to do, does hereby exempt the sale of.
That tyre companyd fabric was, at the relevant time, companyered by term textile is number in dispute.
This shall have immediate effect.
F5 54 FD RT /64 dated the 23rd February, 1965.
3381/93 The impugned judgment reported in 87 S.T.C. 534 was delivered by a learned single Judge of the High Court of Rajasthan.
IV/71 I dated January 2, 1981 In exercise of the powers companyferred by sub section 5 of section 8 of the Central Sales Tax Act, 1956, the State government being satisfied that it is necessary so to do in the public interest hereby directs that all the numberifications issued under the said sub section in so far as they relate to the sales made in the companyrse of inter State trade, or companymerce by any dealer having his place of business in the State, from such place of business, of tyre companyd fabrics and or warp sheets shall stand superseded.
