BERI, J. - This is a writ petition under Article 226 of the Constitution of India praying for a writ in the nature of prohibition restraining the Deputy Commissioner, Sales Tax, Assistant Sates Tax Officer and the State of Rajasthan, respondents Nos. 1, 2 and 3 respectively, from recovering any sales tax on certain hosiery goods manufactured and sold by the petitioner and for quashing the order of the respondent No. 2, dated 29th June, 1960.

The petitioner carries on the business of manufacturing amongst other articles cotton vests (banians), underwears (jangias), mufflers and "topas", the cost of which does not exceed Rs. 4 each, in the City of Jaipur. The State Government, respondent No. 3, in exercise of its powers conferred by sub-section (2) of section 4 of the Rajasthan Sales Tax Act, 1954 (Act XXIX of 1954), by Notification No. F. 5(3) E&T/58 dated 31st January, 1958, exempted from the levy of sales tax, "the sale of any garment within prepared within or imported from outside Rajasthan the value of which does not exceed Rs. 4 in single piece, from payment of any tax under the said Act". The petitioner kept on submitting his returns until June, 1958, without claiming