JUDGMENT

C.A. No. 3381/93

Bharucha, J.-The impugned judgment (reported in 87 S.T.C. 534) was delivered by a learned single Judge of the High Court of Rajasthan. It rejected a writ petition filed by the present appellant against an order of the Board of Revenue.

2. The Assessment Year in question are 1965-66, 1966-67 and 1967-68. The assessee (respondent) manufactures tyre cord fabric. That tyre cord fabric was, at the relevant time, covered by term textile is not in dispute.

3. Three notifications were issued by the State Government in exercise of powers conferred by Section 8(5) of the Central Sales Tax Act, 1956. They are dated 14th December, 1957, 12th August, 1980, and 2nd January, 1981, and they read thus :

1. "F.5(48) E&T/57-II, dated December 14, 1957 :

In exercise of the powers conferred by sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956), the State Government being satisfied that it is necessary so to do in the public interest, directs that no tax under the said Act shall be payable, on and from the fourteenth day of December, 1957, by any dealer having his place of business in the State of Rajasthan in respect of the sale by