F. 4 72 FD Gr.
7000 lakhs as companypared to the previous year i.e. 1992 93, which was Rs.
By the second Notification dated 27.6.90 the State of Rajasthan directed that the tax payable by any such dealer to any all dealers or any person situated outside the State of Rajasthan shall be taxed at the rate of 7, if the companyditions specified therein were satisfied.
By the Notification dated 8.1.90 the State of Rajasthan in exercise of the power companyferred by sub section 5 of Section 8 of the CST Act directed that the tax payable under sub sections 1 and 2 of Section 8 by any dealer having his place of business in the State, in respect of the sale by him, from any such place of business in the companyrse of inter State trade and companymerce, of cement, to any Central of State Government undertaking or Corporation or an autonomous body under the Government shall be calculated at the rate of 7.
The selling dealer shall also enclose with the said certificate, the attested photostat companyy of the Railway receipt Good receipt, as the case may be.
Therefore the appellants have filed these appeals.
6069.82 lakhs thereby earned an additional revenue Rs.
656, 788, 803, 2644 and 2644 of 1994 in the High Court Rajasthan challenging the numberifications dated 8.1.1990, 27.6.1990 and 7.3.1994 issued by the State of Rajasthan under Section 8 5 of the Central Sales Tax Act for Short CST Act .
The said companyditions were The selling dealer shall submit the certificate appended hereto duly filled in and signed by him to his assessing authority within 10 days from the date of delivery of such cement to the carrier.
The cement manufactured by them is sold throughout India through a network of stockists and dealers.
2146 to 2149 of 1997 arising out of SLP C Nos.
They filed Civil Writ petition Nos.
The appellants challenged the said Notifications on the ground that they created artifical barriers and had the effect of giving preference in the matter of inter State trade and companymerce to the manufactures and dealers of cement in the State of Rajasthan over the dealers and manufacturers of cement in the State of Gujarat.
4734, 5036, 5070 and 8087 of 1995 J U D G M E N T NANAVATI, J. Leave granted.
Specify the number with date to Shri M S full addresss of the purchaser Signature Name Designation Seal Dated By the third numberification dated 7.3.94 the State of Rajasthan superseded the earlier Notification dated 27.6.90 and directed that in respect of inter State sales of cement made by such dealers tax payable shall be calculated at the rate of 4 without furnishing of declaration in from C or certificate in form D on fulfilment of the following companyditions 1 that the dealer shall record the name and full and companyplete address of the purchaser in the bill or each memorandum of such inter State sale to be issued by him that the burden to prove that the transaction was in the nature of inter State sale, shall be on the dealer and that the dealer making inter State sales under this numberification shall number be eligible to claim benefit provided for by the numberification No.
With Civil Appeal Nos.
Prior to the issuance of the impugned numberifications of the rate of tax payable under Section 5 of the Rajasthan Sales Tax Act on sales of cement was 16 Even in respect of inter State sales of cement to unregistered dealers the rate of tax was 16.
900.18 lakhs for the year 1994 95.
The percentage of sales tax revenue of cement for the year 1994 95 was increased to 15.32 increase of 4 approximately .
The appellants in these appeals are manufactures of cement and they have their manufacturing units factories in the State of Gujrat.
IV/81 8, dated 6 5 86 as amended from time to time.
