V. K. SINGHAL, J. - (1.) THE Board of Revenue for Rajasthan has referred the following question of law for reference under the provisions of section 15 (3a) of the Rajasthan Sales Tax Act, 1954 (hereinafter to be referred to as "the Act") : " Whether, on the facts and in the circumstances of the case, the Board of Revenue was right in holding that the cotton thread used for kite flying was not different from sewing thread and was taxable at a fixed rate and not at the general rate ?"
(2.) THE above reference has been treated as revision in accordance with the amendment made in the Act. Brief facts of the case are that the assessee is a partnership firm and is dealing in thread, which is used for flying the kites. While framing assessment for the year 1964-65, the assessing authority has levied the tax at 2 per cent. treating it as sewing thread. THEreafter, proceeding under section 12 were taken by the Assistant Commercial Taxes Officer (Anti-evasion), Jaipur, wherein the rate of the was levied at the general rate of 6 per cent. THE demand of tax for difference of 4 per cent. was created. An appeal was preferred before the Deputy Commissioner (Appeals I), Commercial Taxes, Jaipur, which was rejected. In the meantime, the Board of Revenue has held in Revision No. 67/72 REV/st/jpr dated October 27, 1982, that the thread for flying kites is a sewing thread and is liable to tax at 2 per cent. On the basis of this judgment of the Board of Revenue, an application under section 17 was moved and the Deputy Commissioner (Appeals) considering the matter as falling within the purview of "mistake apparent on record" rectified the appellate order and held that the tax is leviable at the rate of 2 per cent. only. Against this order, revision was preferred before the Board of Revenue and the Board of Revenue came to the conclusion that use of the commodity cannot be taken into consideration and, therefore, the cotton yarn, which was twisted in various counts will not change its essential character of being a cotton yarn and will he liable to tax at 2 per cent. THE revision petition was rejected. The submission of Mr. Bafna, appearing on behalf of the assessing authority is that the Deputy Commissioner (Appeals) should not have accepted the application for rectification and that the commodity is used for flying the kites, as such will be liable to tax at general rate. I have considered over the matter. The judgment of the Board of Revenue was binding on the appellate authority and, therefore, the appellate authority was justified in rectifying the order of appeal in view of the judgment of the Board of Revenue and as such the action of the Deputy Commissioner (Appeals) in rectifying the order is in accordance with law. Regarding the rate of tax, the matter has already been considered in Revision No. 141 of 1987 (See [1993] 88 STC 321 supra) in the case of the assessee itself, wherein, it has been held by this Court that if a commodity is capable of being used for some other purpose then because of the use for such other purpose there cannot be any difference in the rate of tax and the levy of tax was upheld as that of the sewing thread and it was held that the tax cannot be levied at general rate. Following the same analogy, I am of the opinion that there is no substance in the revision petition, which is hereby dismissed. Petition dismissed. . ;