Hon'ble RANKA, J.—Both the revision petitions by the petitioner-revenue are directed against the order of the Rajasthan Tax Board and relate to the Assessment Years 1999-2000 and 2000-2001.

2. Since the facts and the controversy involved in both the revision petitions are similar, the same are being decided by this common order.

3. The brief facts, which can be gathered from the material available on record and the arguments made by counsel for the parties, are that the respondent-assessee is a limited company and is manufacturing stationery items which are being used by the general public, students and others for the purpose of writing etc. The controversy, in brief, relates to four items namely; (i) marker & highlighter, (ii) carbon paper, (iii) stamp pad & ink of stamp pad, (iv) covert (eraser). The Assessing Officer (for short, 'AO') was of the view that marker & highlighter does not fall in the category of pen and since it is not a pen, it is not exempt and falls in the definition of stationery on which tax @ 4% is leviable. In so far as carbon paper is concerned, the assessee claimed it to be part of the stationery and the tax leviable is @ 4%, however the AO was of the view that since carbon paper/stamp pad is not separately shown anywhere, therefore, the tax @ 10% is applicable which falls in the residuary/general clause. In so far as the stamp pad & ink of stamp pad is concerned, the assessee claimed it to be stationery with the tax @ 8% which was being charged earlier whereas the revenue claimed it to be falling in the general category with the tax leviable @ 10%.

4. The Deputy Commissioner (Appeals) (for short, 'DC(A)'), after analyzing the evidence on record and having gone through the meaning of stationery in the light of the dictionary meaning and other facts, came to the conclusion that marker as well as highlighter falls within the definition of a pen and accordingly came to the conclusion that the nature of highlighter/ marker remains the same as pen and accordingly held that no tax is leviable. In so far as the other three items are concerned, the DC(A), on the basis of evidence available and dictionary meaning, came to the conclusion that all the three items namely; carbon paper, stamp pad & ink of stamp pad and covert (eraser) fall within the category of stationery and therefore, 4% and 8% rate of tax is leviable as against the general rate of 10%.

5. Dissatisfied with the order of DC(A), the petitioner-revenue carried the matter in appeal before the Tax Board who also sustained the order of DC(A). Hence, both these revision petitions by the petitioner-revenue.Both the revision petitions were admitted vide order dt. 13/05/2008.

6. Mr. RB Mathur, ld. counsel for the petitioner-revenue contended that marker or highlighter, by no stretch of imagination, can be said to be used as a pen. It is only for the purpose of highlighting a portion or marking a portion for the benefit of a reader and by a highlighter or a marker, one cannot write words or figures as a pen can do and therefore, it cannot be said to fall within the category of the notification dt. 07/03/1994. He further contended that a question came before this Court as to whether sun glasses fall within the category of spectacles or not and this Court came to the conclusion that sun glasses cannot fall within the category of spectacles and is entirely different item though the spectacles can be used as sun glasses and vice-versa. Therefore, he contended that strict interpretation of the notification is required to be looked into when a notification/circular is issued by the revenue. He further contended that carbon paper cannot be said to be paper at all and when carbon paper has not been shown under any head, then specific rate would be applicable as against taken by the respondent-assessee as a stationery item levying tax @ 4%. In this regard, he relied upon a judgment rendered by the Hon'ble Apex Court in the case of State of Uttar Pradesh and Anr. vs. Kor

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