TMI Blog1996 (10) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... o give benefit of partial exemption under section 5C/5CC of the Rajasthan Sales Tax Act, 1954 (in short, the Act ) in respect of the purchases of raw wool utilised in manufacturing woollen carpet yarn and sold in the course of inter-State trade and commerce; (iii) to restrain the respondents from recovering the amount of Rs. 6,57,944.00 as tax and Rs. 4,52,160.00 as interest; (iv) to hold that the notification dated December 26, 1986 (annexure 3) is clarificatory in nature to give benefits for the goods sold either in the State or in the inter-State trade since December 30, 1985 and, in the alternative, to quash the notification dated December 30, 1985 (annexure 2); and (v) to hold the situs of the sale in the course of inter-State s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred that the petitioner was not allowed the concession under the notification, annexure 3, for the period from December 30, 1985 to December 26, 1986. In the assessment under the Central Sales Tax Act, 1956, concession in respect of inter-State sales was available only after issuance of the notification dated December 26, 1986, annexure 3 and not prior to it. The orders, annexures 6 and 7, are quite legal. Concession cannot be claimed as of right. It can be availed on the terms and conditions on which the same is granted. 4.. It has been contended by the learned counsel for the petitioner that the notification, annexure 2, is confined to sales effected in the State of Rajasthan and is thus discriminatory and it is hit by article 14 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st below; 2.. Such partial exemption shall be allowed only where he has in respect of his purchases suffered tax under the Act higher than that payable under section 5C or 5CC of the Act, as the case may be; 3.. Such partial exemption shall not be more than the amount of tax in excess of the tax payable under section 5C or 5CC of the Act, as the case may be. List: 23.. Raw wool . 7.. Notification, annexure 3, issued under section 8(5) of the Central Sales Tax Act, 1956, runs as under: Notification No. F.4 (45) FD/Gr. IV/85-43, Jaipur, December 26, 1986. S.O. 155.-In exercise of the powers conferred by sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), the State Government being of the op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule,- (i) shall not be leviable- (a) if such sale takes place in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), or (b) if such sales takes place outside the State within the meaning of subsection (1) of section 4 of the said Central Act, or (c) if such sale takes place in the course of import or export within the meaning of section 5 of the said Central Act. 9.. When the provisions of the Act are not applicable in respect of interState sales or export sales, there was no question of issuance of notification under section 4(2) of the Act. For this reason, notification, annexure 3, was issued under section 8(5) of the Central Sales Tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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