M.L. Shrimal, J.-The petitioner, M/s. Rajasthan Felts Manufacturing Company, is a partnership firm engaged in the business of manufacturing woollen felts, etc. It is a registered dealer under the Rajasthan Sales Tax Act and the Central Sales Tax Act.

.2. For the assessment year 1968-69, the petitioner-firm filed returns claiming exemption from sales’ tax on the sale of woollen felts. The Sales Tax Officer, by his assessment order (Exhibit-1) dated 3rd November, 1969, allowed the exemption and raised no demands. The exemption was sought on the ground that woollen felt manufactured and sold by it was woollen fabric and was subject to additional excise duty on and from 25th August, 1965, and, as such, levy of sales tax was not attracted to it. The Sales Tax Officer held that the woollen felt produced by the petitioner was woollen fabric and was a declared item under Section 14 of the

.Central Sales Tax Act. It is urged that other manufacturers like that of the petitioner were also exempt from payment of sales tax and in the case of Messrs. S. Zoraster and Company, Jaipur, the Additional Commissioner, Commercial Taxes, Rajasthan, Jaipur, determined the question in case No. 23(