TMI Blog1993 (11) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... ma does not fall in the category of pulses as per notification dated September 8, 1976, and therefore, estimating the sale at Rs. 95,000 tax was levied at 8 per cent. The certificate of the Food and Supply Department was also produced before the assessing authority wherein raajma was considered to fall within the definition of "pulses". The appeal before the Deputy Commissioner, Appeals, was rejected. In second appeal before the Rajasthan Sales Tax Tribunal, the notification dated May 19, 1972, was taken into consideration. The said notification provided the rate of tax of 2 per cent on pulses (excluding moth but including gowar) in all their forms including "dal", "besan" and "bran" thereof. The Sales Tax Tribunal came to the conclusion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication, is not liable to tax at 4 per cent but, at 8 per cent. The notifications dated May 19, 1972 and September 8, 1976 are reproduced hereunder: Notification dated May 19, 1972 "In exercise of the powers conferred by section 5 of the Rajasthan Sales Tax Act, 1954 (Rajasthan Act 29 of 1954), the State Government hereby notifies that with immediate effect the rate of tax payable by a dealer in respect of goods specified in column 2 of the list annexed hereto shall be as shown against them in column 3 of the said List: LIST ----------------------------------------------------------------------------------- S. No. Description of goods Rate of tax ----------------------------------------------------------------------------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... --------------------------------- From the perusal of the abovesaid notification dated September 8, 1976, it would be evident that the rate of tax of 4 per cent has been prescribed in respect of the goods specified in column 2 of the said notification giving description of the goods. The items have specifically been mentioned. It is not the function of the Tribunal or the court to add or subtract the word from a notification. Raajma has not been shown as one of the goods specified in the notification, and therefore, is not liable to tax at 4 per cent. The supersession which has been contemplated in the said notification is in respect of all the previous notifications issued in this behalf. This phraseology refers to the items which ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in entry (vi-a) in section 14 of the Central Sales Tax Act. From the two notifications, namely, the notification dated May 19, 1972 and the notification dated September 8, 1976, it is evident that the notification dated September 8, 1976 has superseded all the notifications in respect of items mentioned therein but if any item has not been specified in the notification dated September 8, 1976 then it cannot be considered that other items for which notification has been issued earlier has also been superseded. There may be express supersession or implied supersession. Even the implied supersession cannot be considered in the present case as the item under notification dated September 8, 1976, has specifically mentioned by name of goods wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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