J. S. VERMA, C. J. - (1.) BOTH these matters are references which have been heard as revision under the newly substituted section 15 of the Rajasthan Sales Tax Act, 1954, as amended by the Rajasthan Sales Tax (Amendment) Act, 1984.
(2.) THE Tribunal had referred a common question of law arising in both these cases by a common order, which is as under : " Whether, on the facts and circumstances of the case, football and volleyball covers made of leather are cover by item No. 39 of Government Notification No. F. 5 (40) F. D. (R & T)/63-XIII dated 2nd March, 1963 and therefore, taxable at 7 per cent ?" The contention of the dealer in these cases is that there is no specific entry governing the transaction of sale of football and volleyball covers made of leather, and, therefore, the same are taxable at the lower rate prescribed by the residuary entry. The department on the other hand contended that the specific entry providing for a higher rate of tax at 7 per cent covers these sale transactions and the entry reads as under : " All kinds of leather goods except footwear. " The question for decision in these revisions is directly covered by a Division Bench decision of this Court in D. B. Sales Tax Reference No. 4 of 1972 State of Rajasthan v. Liberty Sports [1984] 57 STC 333 decided on 6th March, 1984, in which it was clearly held that the aforesaid specific entry reading, "all items of leather goods except footwear" is wide enough to cover the sale transactions of leather covers of volleyball and football and, therefore, there is no occasion to resort to the residuary entry as claimed by the dealer. Following the aforesaid Division Bench decision, the same view has to be taken in both these revisions. Accordingly, the Tribunal was not justified in taking the contrary view. Consequently, both these revisions of the department are allowed, and it is held that football and volleyball covers made of leather fall within item No. 39 and are, therefore, taxable at the rate of 7 per cent. No order as to costs. Petitions allowed. .;