V. K. SINGHAL, J. - In these three revisions submitted under section 15 of the Rajasthan Sales Tax Act, 1954, read with section 9 of the Central Sales Tax Act, 1956, common questions of law are involved and, therefore, decided by this common order.

The brief facts of the case are that the assessments of the assessee M/s. Delhi Cloth and General Mills Co. Ltd. (hereinafter called as "the company") were framed by the assessing authority, C.T.O., Special Circle II, Jaipur, under section 9 of the Central Sales Tax Act treating the sale of "tyre cord fabrics" as exempt under the Central Sales Tax Act. The years in dispute are 1967-68, 1965-66 and 1966-67, respectively. The assessing authority, thereafter moved an application to the Board of Revenue on the ground that tyre cord fabric is not a "fabric" within the meaning of entry No. 18 of the Schedule to the Rajasthan Sales Tax Act. The Board of Revenue has held that the "rayon tyre cord fabrics" are "textile fabrics" and are covered by the notification dated December 14, 1957, issued under section 8(5) of the Central Sales Tax Act. The exemption in the assessment order was granted under section 8(2A) of the Central Sales Tax A