- (1.) THE petitioner has filed this revision petition against the order passed by the Sales Tax Officer, Badmer dated the 21st August, 1961 as well as the order of the Dy. Commissioner, Excise and Taxation confirming the order in appeal dated the 25th August, 1962 and not excluding the turn over of Rs. 9,660/- relating to the sale of bangles made from Styrene which was exempted from the sales tax.
(2.) THE counsel for the petitioner's only contention was that he traded in the manufacture of bangles made of ivory and other products. By virtue of the Notification No. E21 (7) SR/55 dated the 14th April, 1955 item No. 11 sales of bangles made from catalin were exempted from payment of sales tax. THE counsel pointed out that the catalin is the trade name of the compound styrene, which is manufactured by the Catalin Corporation of America and as his bangles were made of this compound styrene he was rightly exempted from the payment of sales tax on the above trun over. THE Government Advocate's reply was that the petitioner never raised this contention before the Assessment Officer as well as before the Appellate Authority that Styrene and Catalin were the same products. Further, only bangles made from catalin tube according to the notification were exempted. THE petitioner's case does not come under the above category to claim exemption. At the time of hearing of this case the counsel for the petitioner produced the invoice of Polythene Limited Bombay of November, 1962, under which the petitioner's firm purchased Styron and referred to the Modern Plastic Excyclopaedia for 1959 at page 1181 wherein catalin has been shown as the trade name of the compounds of Styrene, Polyethylene, Nylin, Phenolies and various other compounds and he has referred to the diary of the Polychene Limited Bombay in which it has been mentioned that the Styron is the registered trade name of Styrene range of products. All this completely proves that Catalin is the trade name of Styrene from which the petitioner's firm first makes the tube and manufactures bangles. In fact a tube made of Styrene was also produced to show that from this tube the bangles were manufactured. Catalin is definitely alongwith Xylinite or the products from which the bangles are made. Their sales are exempted under the Notification referred to above. In view of this clear explanation it was clearly illegal on the part of the Sales Tax Officer as well as the appellate Authority to assess the petitioner for sales tax on the turn over of Rs. 9,660/- which was admittedly the turn over from the sales of bangles made from Catalin or Styrene. I, therefore, accept the petitioner's revision, quash the order of the two subordinate authorities and direct that the turn over of Rs. 9,660/- be exempted from the payment of sales tax and the assessment order be revised accordingly. .;