V. K. SINGHAL, J. - (1.) THIS revision under section 15 of the Rajasthan Sales Tax Act, 1954, has been filed by the Commercial Taxes Officer, Circle A, Kota, challenging the order of the Rajasthan Sales Tax Tribunal dated December 7, 1990 alleging that raajma is taxable at general rate and not 2 per cent as held by the Tribunal.
(2.) WHILE finalising the assessment for the period November 16, 1985 to November 2, 1986 (86-87), it was found by the assessing authority that tax on the sale of raajma has been paid at 4 per cent. The assessing authority was of the view that raajma does not fall in the category of pulses as per notification dated September 8, 1976, and therefore, estimating the sale at Rs. 95,000 tax was levied at 8 per cent. The certificate of the Food and Supply Department was also produced before the assessing authority wherein raajma was considered to fall within the definition of "pulses". The appeal before the Deputy Commissioner, Appeals, was rejected. In second appeal before the Rajasthan Sales Tax Tribunal, the notification dated May 19, 1972, was taken into consideration. The said notification provided the rate of tax of 2 per cent on pulses (excluding moth but including gowar) in all their forms including "dal", "besan" and "bran" thereof. The Sales Tax Tribunal came to the conclusion that raajma is understood as a "pulse" in common parlance as well as commercial parlance. It was also held that the notification dated May 19, 1972, is not superseded by the notification dated September 8, 1976, and therefore, raajma is taxable at 2 per cent in accordance with the notification dated May 19, 1972. I have considered over the matter. The notification dated May 19, 1972, has prescribed the rate of tax at 2 per cent on pulses. Pulses have not been defined under the Rajasthan Sales Tax Act. The meaning which is being given in common and commercial parlance to a commodity has to be adopted for the purpose of taxation. A finding has been given that, raajma is a pulse. In such a vest country like India, different use is possible of a commodity in different geographical areas. The learned counsel for the petitioner has not been able to point out that raajma is not used in Rajasthan as a pulse. The notification dated May 19, 1972 has prescribed the rate of tax of 2 per cent and a finding of fact has been given by the Sales Tax Tribunal, that raajma is understood to be a pulse in common parlance as well as commercial parlance. In view of this factual position, no error is found in the order of the Rajasthan Sales Tax Tribunal. Another point which has been raised by the learned counsel for the petitioner is that the notification dated May 19, 1972, has been superseded on September 8, 1976 and as such, raajma is not included in the items specified under the abovesaid notification, is not liable to tax at 4 per cent but, at 8 per cent. The notifications dated May 19, 1972 and September 8, 1976 are reproduced hereunder : Notification dated May 19, 1972 " In exercise of the powers conferred by section 5 of the Rajasthan Sales Tax Act, 1954 (Rajasthan Act 29 of 1954), the State Government hereby notifies that with immediate effect the rate of tax payable by a dealer in respect of goods specified in column 2 of the list annexed hereto shall be as shown against them in column 3 of the said List : LISt --------------------------------------------------------------------- S. No. Description of goods Rate of tax --------------------------------------------------------------------- 1. Pulses (excluding 'moth' but including 'gowar') 2 per cent in all their forms including 'dal', 'besan' and 'bran' thereof.---------------------------------------------------------------------- Notification dated September 8, 1976 " In exercise of the powers conferred by section 5 of the Rajasthan Sales Tax Act, 1954 (Rajasthan Act 29 of 1954), and in supersession of all previous notifications issued in this behalf under this section, the State Government hereby notifies that with immediate effect the rate of tax payable by a dealer in respect of the goods specified in column 2 of the list annexed hereto shall be as shown against them in column 3 of the said list. ----------------------------------------------------------------------- S. No. Description of goods Rate of tax ------------------------------------------------------------------------ 1. Paddy, rice and wheat in all their forms including 3 per cent atta (flour) and bran thereof but excluding maida, suji, wheatflakes and sewaiyan : Provided that where tax has been levied in respect of paddy, the tax leviable on rice procured out of such paddy, shall be reduced by the amount of tax levied on such paddy. 2 Gram or gulab gram, tur or arhar, moong or green 4 per cent gram, masur or lentil, urad or black gram, peas, chaula, lakh or khesari, gwar and kulthi in all their forms including besan, dal and bran thereof.------------------------------------------------------------------------
(3.) FROM the perusal of the abovesaid notification dated September 8, 1976, it would be evident that the rate of tax of 4 per cent has been prescribed in respect of the goods specified in column 2 of the said notification giving description of the goods. The items have specifically been mentioned. It is not the function of the Tribunal or the court to add or subtract the word from a notification. Raajma has not been shown as one of the goods specified in the notification, and therefore, is not liable to tax at 4 per cent. The supersession which has been contemplated in the said notification is in respect of all the previous notifications issued in this behalf. This phraseology refers to the items which are specified in the notification. The notification dated May 19, 1972, has used the word "pulse" and the form of pulse "dal" is specified in the said notification. In the notification dated September 8, 1976, the word "pulses" has not been mentioned but, only gram or gulab gram, tur or arhar, moong or green gram, masur or lentil, urad or black gram, peas, chaula, lakh or khesari, gwar and kulthi in all their forms including besan, dal and bran thereof, have been specified. The dal, of these items have also been specified, in the notification. The pulses which are generally known and used as pulses including raajma has not been specified and as such, it could be considered that the notification dated September 8, 1976, has not superseded the notification dated May 19, 1972. It may also be noted that an amendment was also made in section 14 of the Central Sales Tax Act, 1956. By the Act No. 103 of 1976 pulses have been specified as goods of special importance in inter-State trade or commerce under section 14 of the Central Sales Tax Act and seven items have been specified as pulses. This provision came into existence with effect from September 7, 1976. Under the Rajasthan Sales Tax Act also a notification was issued on September 8, 1976, by which gram or gulab gram, tur or arhar, moong or green gram, masur or lentil, lakh, khesari, gwar and kulthi in all their forms including besan, dal and bran have been specified and they are the same items which have been specified as pulses in entry (vi-a) in section 14 of the Central Sales Tax Act. From the two notifications, namely, the notification dated May 19, 1972 and the notification dated September 8, 1976, it is evident that the notification dated September 8, 1976 has superseded all the notifications in respect of items mentioned therein but if any item has not been specified in the notification dated September 8, 1976 then it cannot be considered that other items for which notification has been issued earlier has also been superseded. There may be express supersession or implied supersession. Even the implied supersession cannot be considered in the present case as the item under notification dated September 8, 1976, has specifically mentioned by name of goods without saying that the same are pulses. In these circumstances, raajma which is a pulse is liable to tax at 2 per cent in accordance with notification dated May 19, 1972, unless the said notification is superseded. The notification dated May 19, 1972 shall not be applicable to the items which are specified in the notification dated September 8, 1976. In these circumstances, we are of the opinion that the Sales Tax Tribunal was justified in coming to the conclusion that the rate of tax on raajma is 2 per cent in accordance with the notification dated May 19, 1972. The revision petition has no force. It is hereby dismissed. Petition dismissed. .;