TMI Blog1989 (10) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... jasthan Khadi and Village Industries Board, Jaipur, since its inception. The Government of Rajasthan, vide its notification dated March 6, 1978 in exercise of powers conferred by sub-section (2) of section 4 of the Rajasthan Sales Tax Act came to the opinion that it is expedient in the interest of justice to cancel several notifications and exempt from payment of tax the sale or purchase of the cottage pottery industry and lime manufacturing and therefore, the petitioner was not assessed to tax under the Rajasthan Sales Tax Act as well as the Central Sales Tax Act. The aforesaid notification was superseded by notification dated August 16, 1983 and the exemption granted to the manufacturing industries of bricks and lime was withdrawn and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thereupon, the petitioner impleaded the Rajasthan Khadi and Village Industries Commission which has also filed its reply wherein it has been asserted that the "brick and lime industry" is covered under the "village industries" as defined in the Khadi and Village Industries Commission Act, 1956 and that the petitioner-society has been financed by the Rajasthan Khadi and Village Industries Board, and since the Deputy Commissioner, Commercial Taxes Department, had asked them to give the names of those institutions registered under the Societies Registration Act, which are carrying on the business of manufacture and sale of bricks and lime, they had furnished the list, annexure R-1. It has further been submitted that since the petitioner was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not included. He has further submitted that this classification is reasonable and just. He has further submitted that under section 14 of the Societies Registration Act, there is no profit-making and hence, this distinction has been made. He has further submitted that this Court cannot re-write the notification nor enlarge the scope of notification and has placed reliance on [1982] RLR 1 (Shankar Birmiwal v. Union of India). A Full Bench of this Court in the aforesaid case held that merely because the advocates were not amongst the special category in the Telephone Allotment Rules it would not amount to discrimination, even though the Telephone Allotment Rules were merely administrative instructions but since they are legislative in cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hadi and Village Industries Board, it is not disputed before me that the petitioner-society is also financed by the Khadi and Village Industries Board. The only argument on behalf of the State is that they have exempted only societies which were registered under section 14 of the Societies Registration Act because they work on no-profit basis. This case has not been pleaded in the reply given by the State. In the reply to the writ petition, the only point emphasised was that there was no evidence to show that the petitioner is receiving financial aid or loan from the Khadi and Village Industries Board but otherwise also, the State Government being of the opinion that it is expedient in the public interest, exempted the tax on sale of produc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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