Honble MATHUR, J.–This revision petition under Sec.86 (2) of the Rajasthan Sales Tax Act, 1994, hereinafter referred to as ``the Act of 1994 at the instance of Additional Commissioner, Anti Evasion, Commercial Taxes has been filed against the judgment dated 6.10.1998 passed by the Rajasthan Tax Board, Ajmer, whereby it has been held that the notification dt. 7.3.1994 exempting the women entrepreneurs in tiny sector covers all sort of levy of taxes including the purchase tax.

(2). The facts giving rise to the instant revision petition are that the respondent assessee M/s. Arihant Industries, RIICO Industrial Area, Shivganj, submitted an application under Sec.40 of the Act o 1994, stating that she is a woman entrepreneur in the tiny sector and is engaged in the manufacturing of edible oil. She purchased oil seeds for manufacture of edible oil from M/s Parihar Trading Company and other registered dealers of Sumerpur, who charged 2% tax on submitting ST 17 Forms. She claimed exemption from levy of tax on purchase of oil seeds under the notification of the Government dated 7.3.1994. It was pleaded that she is entitled to purchase raw material i.e. oil seeds etc. from registered dealers w

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