1987 (2) TMI 503

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..... ax Act, 1954 as amended by the Rajasthan Sales Tax (Amendment) Act, 1984. The question of law referred by the Tribunal for decision by this Court is the following: "Whether, in the facts and circumstances of the case, rubber hose pipes are not covered by entry No. 63 of the notification dated 29th May, 1967 which reads as under: "All types of sanitary goods and fittings and all types of pipes a .....

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..... pipes and pipe fittings" used in the aforesaid specific entry. Following that decision relating to the same dealer deciding the same question in dealer's favour, it must be held that the rubber hose pipes are not covered by entry No. 63 of the notification dated 29th May, 1967, and they must fall within the residual entry. Accordingly, the Tribunal was justified in taking this view. Consequently, .....

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