TAMBE, J. - The applicant before us is a private limited company dealing in tractors. It is a registered dealer under the Bombay Sales Tax Act (Act No. 3 of 1953) (hereinafter referred to as the Act). The total sales effected by the applicant in the assessment year 1954-55 (1st April, 1954, to 31st March, 1955), amounted to Rs. 6,46,047. The applicant had been taxed on these sales under entry No. 80 in Schedule B of the Act. That entry reads :

------------------------------------------------------------------------ "Serial Description Rate of Rate of Rate of No. of goods. Sales Tax. General Purchase Sales Tax. Tax. ------------------------------------------------------------------------

80 All goods other than 2 nP. in 3 nP. in 2 nP. those specified from the rupee. the rupee in the time to time in rupee." Schedule A and in the preceding entries.

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It was the contention of the applicant before the Sales Tax Authorit