- (1.) Heard learned Counsel for the parties. Question relates to continued exemption on inter-State sales of processed cereal-wheat for the assessment period under notification issued under Section 8(5) of the Central Sales Tax Act, 1956 dated March 6, 1978 which has not been withdrawn.
(2.) The petitioner-firm is a dealer under the Rajasthan Sales Tax Act as well as the Central Sales Tax Act. The petitioner also holds a recommendation certificate issued by the Khadi and Gramodhyog Board, Rajasthan, constituted under the Rajasthan Khadi and village Industries Board Act, 1955. A Notification No. F. 4(21) FD/Gr. IV/78-6 dated March 6, 1978 was issued by the State Government as a delegate of the Parliament under Section 8(5) of the Central Sales Tax Act, 1956 granting exemption from tax, sales of certain commodities by any dealer, having his place of business in the State, and who holds an exemption certificate without payment of any fees issued to him on the recommendation of the Rajasthan Khadi and Village Industries Commission constituted under the Rajasthan Khadi and Village Industries Board Act, 1955, in respect of the sale by him from any such place of business in the course of inter-State trade or commerce, of the goods specified in the list appended hereto. The said list appended to the aforesaid notification annexure 6 dated March 6, 1978 included processing cereals and pulses.
(3.) The petitioner has claimed exemption under the aforesaid notification under the Central Sales Tax Act in respect of processed wheat sold by him by way of inter-State sales. The cereal-wheat was sold by the assessee after processing the same by removing the stones, polishing and grading. The said exemption was allowed to the petitioner under the regular assessment under the Central Sales Tax Act by the assessing authority.;