( 1 ) THIS special appeal under Section 18 of the Rajasthan High Court Ordinance, 1949 is directed against the Judgment of a learned single Judge of this Court dated Nov. 21, 1980 whereby the learned single Judge has dismissed the writ petition filed on behalf of the petitioner-appellant.

( 2 ) HOWEVER, while interpreting the two Notifications dated 31/05/1966 and 12/07/1966 issued by the Govt. of Rajasthan, the learned single Judge has observed:"having regrd to the context of the two notifications and having regard to the accepted construction which has been placed on the two notifications, I am of the opinion that the notifications should be so construed so as to extend the exemptions to all the items mentioned therein. This may be done either by treating the word raw as surplusage in the opening part or by treating that the raw materials have been defined so as to cover all the items in all the sub-heads of the two notifications. The power of granting as well defining exemptions is vested in the State Govt. under Section 107 sub-s. (5) of the Act. it was further held by the learned single Judge that the orders Exs. 3, 4, 5 and 6 do not deserve to be quashed. He has fur