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 him to a registered dealer from any such place of business, of the following goods, in the course of inter-State trade and commerce, namely :

(i) sugar,

(ii) tobacco and its products, and

(iii) all textiles, whether cotton, woollen or silken, including rayon, art-silk or nylon, but exclusive of pure silken cloth of all varieties (howsoever manufactured)."

2. "F.4(46)FD/Gr. IV/80-7 dated August 12, 1980 :

In exercise of the powers conferred by sub-section (5) of section 8 of the Central Sales Tax Act, 1956, the State Government being of the opinion that it is necessary in the public interest so to do, hereby directs that the tax in respect of sales made in the course of inter-State trade or commerce by any dealer having his place of business in the State from any such place of business of tyre cord fabrics or warp sheets shall be payable and be calculated at 4 per cent.

This shall have immediate effect."

3. "F. 17(71) FD/Gr. IV/71-I dated January 2, 1981 :

In exercise of the powers conferred by sub-section (5) of section 8 of the Central Sales Tax Act, 1956, the State Government being satisfied that it is necessary so to do in the public interest hereby directs that all the notifications issued under the said sub-section in so far as they relate to the sales made in the course of inter-State trade, or commerce by any dealer having his place of business in the State, from such place of business, of tyre cord fabrics and/or warp sheets shall stand superseded."

4. The relevant notifications that were issued by the State Government under the powers conferred by Section 4(2) of the Rajasthan Sales Tax Act, 1954, are dated 14th December, 1957, 1st July, 1958 and 20th February, 1968, and they read thus :

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

In exercise of the powers conferred by sub-section (2) of section 4 of the Rajasthan Sales Tax Act, 1954 (Rajasthan Act XXIX of 1954), the State Government being of the opinion that it is necessary in the public interest so to do, does hereby exempt the sale of.

(i) sugar,

(ii) tobacco and its products, and

(iii) all textiles, whether cotton, woollen or silken, including rayon, art-silk or nylon but exclusive of pure silken cloth of all varieties (howsoever manufactured)

from payment of the tax payable under the said Act on and from the fourteenth day of December, 1957, on the following conditions, namely:

(a) that every dealer in the aforesaid goods shall not later than the 2nd January, 1958 correctly declare in the form appended hereto all goods of the aforesaid classes held by him, whether in stock or in transit, upon the close of business on the 13th of December, 1957