KANAKMAL ROOPCHAND Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THESE are two revision applications by the dealer, M/s. Kanakmal Roopchand of Ajmer, under Section 14 (2) of the Rajasthan Sales Tax Act, against orders dated 5. 6. 67 and 30. 5. 67 by the Deputy Commissioner Commercial Taxes (Appeals) Ajmer, in respect of assessments for the periods 21. 7. 63 to 9 8. 64 and 10. 8. 64 to 30. 7. 65 respectively.

(2.) THE dealer had purchased 'utensils' from the Govindgarh Kansara Sahakari Samiti (a Cooperative Society) and sold them, such sales during these periods amounting respectively to Rs. 2557. 49 and Rs 2422. 96. THE Cooperative Society enjoyed exemption from sales tax in respect of its sales of utensils. THE assessing authority held the sales of the said utensils made by the present dealer to be taxable and the Dy. Commissioner upheld the assessment order.

(3.) THE learned member referred to the addition of the Explanation, because he was considering an earlier shape of the rule. THE explanation referred to by him and reproduced in para 11 above was inserted by an amendment dated 25. 4. 57 prior to the amendment dated 28 6. 61, which omitted sub rule (3), and retained the Explanation, suitably amended in consequence of the changes in the rule. For the period 25. 4. 57 to 27. 6. 61, the sub-rule and the Explanation in the form reproduced in para 11 existed together. THE addition of the Explanation was not, exemption for "goods or class of goods or persons or class of persons", as if all these were in the same category. THEre is, however, manifest difference between an exemption in respect of a particular class of goods, as such and by whomsoever sold, and an exemption for the sale of the goods by a particular class of dealers. While the first category of exemption would be available at all stages in the series of sales irrespective of who sells them, the second category would be available only for sales by those dealers who fall in the particular class.