SEN, J. - (1.) This is an application under Section 15(2) of the Rajasthan ST Act, 1954.
(2.) The short question involved is whether 'Durries' can be classified as "Textiles" within the meaning of the State Government Notification No. 5(48) E&T/57 dated 14th Dec., 1957 and as such is exempt from payment of sales-tax. The board was of the view that 'Durry' is a 'Textile'. The Board further stated that in view of the Notification No. F (37) FD/(CT)/66/1, dated 31st Dec., 1966, 'Durry' is exempt from payment of sales-tax.
(3.) We have considered over the matter and it appears to us that 'Durry' is not covered by the notification dated 31st Dec., 1966 because it relates to garments. 'Durry' is obviously not a garment, and moreover, the dealer has not invoked this notification at any stage. 'Durry' is, prima facie, a carpet and does not appear to be a 'textile' coming under the notification dated 14th Dec., 1957. The order of the Board, therefore, does give rise to a question of law.;