TMI Blog1991 (4) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. F.5(22) FD/CT/70-14 dated 9th March, 1970. This notification was issued by the State Government under sub-section (2) of section 4 of the RST Act, 1954, by which "papad" and "badi", i.e., "mangori" were exempted from sales tax. The learned Additional Commissioner, vide his order dated 30th July, 1982, answered the question against the non-petitioner. Being aggrieved with the said order, the non-petitioner went in appeal before the Sales Tax Tribunal (hereinafter referred to as "the Tribunal") which was allowed by the said Tribunal, vide its order dated 17th March, 1986. The department has come up in revision. I have heard Mr. G.S. Bafna for the department and Mr. Arjun Kotwani and Mr. Moti Kotwani for the non-petitioner. It has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee should be preferred. In support of his argument, he placed reliance on [1967] 19 STC 24 (SC) (State of Gujarat v. Sakarwala Brothers), (1982) 4 STL 16 (All.) (Commissioner of Sales Tax v. Gulati Company), [1984] 57 STC 322 (All.); 1984 UPTC 204 (Commissioner of Sales Tax v. Triloki Nath and Sons) and [1989] 72 STC 280 (SC) (Collector of Central Excise v. Krishna Carbon Paper Co.). Mr. Kotwani further argued that there is no mention in the entry that other types of papads are excluded and as such according to him all types of papads are included in this notification, including "gol papad". He placed before me several entries in which the words "excluding", "except" and "such as" are mentioned. He also argued that exemption from ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion certificate of the dealer claiming the exemption as being so exempted, namely: (1) Cultivators, harrows, seed drills and land revellers worked or operated exclusively by animal power, and the parts thereof, which are ordinarily not used otherwise than as such parts; (2) 'Pagri' with 'challa'; (3) Invitation cards, envelopes, file covers, letter head pads and other stationery articles made of handmade paper; (4) Soap when sold by the person making the soap himself or by any other member of his family, provided that the maker does not use power at any stage in making the soap and does not employ any paid labour; and (5) 'Papad' and 'badi', i.e., 'mangori'." From reading this notification, it is apparent that in item No. (5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substance or raw material out of which it is made has also been taxed in some other form, when it was sold as a separate commercial commodity, would make no difference for purposes of the law of sales tax. The object is to tax sale of each commercial commodity and not the sale of the substance out of which they are made. Each commercial commodity becomes a separate object of taxation in a series of sales of that commercial commodity so long as it retains its identity as that commodity." In State of Gujarat v. Sakarwala Brothers [1967] 19 STC 24, the Honourable Supreme Court held that Patasa, harda and alchidana fall within the definition of "sugar". It was so because "sugar" under the said Act was defined as any form of sugar containing m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yed in the notification, "papad" has been exempted from tax and not all types of papads made of maida, suji, etc. In Commissioner of Sales Tax v. Triloki Nath and Sons [1984] 57 STC 322 (All.); 1984 UPTC 204, the Uttar Pradesh Government in its notification exempted fertilizers other than chemical fertilizers. It was held that "neem-ki-khali" is capable of being used as "fertilizer" the same would be exempted from taxation. It was further held that those oil-cakes which were not generally used as "fertilizers" but were generally utilized as cattle feed, the same would be liable to tax being not covered by notification. This case is not relevant for the decision of the present case, and is based on its own facts. In Collector of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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