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PETITIONER: M/S. SHIV SHAKTI GOL FINGER

       Vs.

RESPONDENT: ASSTT. COMMISSIONER, COMMERCIAL TAXES, JAIPUR

DATE OF JUDGMENT:       10/05/1996

BENCH: K. RAMASWAMY, G.B. PATTANAIK

ACT:

HEADNOTE:

JUDGMENT:                  THE 10TH DAY OF MAY, 1996 Present:                Hon’ble Mr.Justice K.Ramaswamy                Hon’ble Mr.Justice G.B.Pattanaik K.K.Jain, Ajay  K.Jain, Shashi  Bhushan  and  Pramod  Dayal, Advs. for the apellant Aruneshwar Gupta, Adv. for the Respondent                          O R D E R      The following Order of the Court was delivered:      Leave granted.      This appeal  by special leave arises from the order and judgment dated  April 18,  1991 made  in Sales  tax Revision No.110 of 1987 by the High Court of Rajasthan, Jaipur Bench. The respondent-State exercising the power under Section 4(2) of the Rajasthan Sales Tax Act, 1954, (for short, the ’Act’) by a notification dated March 9, 1970 had exempted Papad and Badi, i.e.  Mangori from sales tax.  When the appellant made an application  for exemption of Gole Papad manufactured out of Maida, Salt Starch, Papad Soda, Alum and Food colour from sales  tax   under  the   above  notification,   the   Addl. Commissioner by  proceeding dated  27.8.82  held  that  Gole Papad was  not covered by the notification.  When the appeal came to  be filed, the Sales Tax Tribunal by its order dated 17.3.86 allowed  the appeal  and held  that the notification would govern all variety of Papad, whether they are circular or flat  in shape  consisting of all the ingredients whether it is  pulses, rice, maida, etc.  When the State carried the matter in  revision, it came to be allowed by the High Court and it  held that  the appellant  is  not  entitled  to  the exemption.  Thus this appeal by special leave.      It is  seen that the notification clearly mentions that the word  ’Papad’ has  been used a genus and its species are made from  pulses, rice,  maida, potato,  sago etc.   In the notification the  words "Papad  and Badi", i.e. Mangori have been used  while in entry No.3 of the notification after the words  "letter   head  pads"  the  words  "other  stationery articles made  of handmade  paper" have  been  used  meaning thereby that entry No.3 is not restricted to only invitation cards, envelopes,  file covers,  letter heads  pads but also includes other  stationery articles  made of handmade paper.

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The question  is:  whether  the  ingredients  of  papad  are exclusively composed  of the  pulses or  maida or rice, etc? When the  notification mentions papad and Badi, i.e. Mangori it would  appear that  they did  not intend to differentiate between gole or flat papad made of any ingredient.      Under  those   circumstances  it   appears   that   the interpretation given  by the  High Court  is not correct and that of Tribunal is correct.      The appeal is allowed and if there is any difficulty it would be  open to the Govt. to make necessary declaration in exemption notification  itself by  way  of  amendment.    No costs.