these revisions may be summarised thus:
2. The sales of 'Desi Sweetmeats and Namkins' were exempted from tax vide Notifications ... Serial No. 251). The Notification No. 13 relating to the 'Desi Sweetmeats' was also withdrawn by issuing a corrigendum to the said Notification
admitted in cross-examination that he
used to sit at sweetmeat shop of his father and on account of his father's death that ... shop is lying closed, although
it is suitable for business of sweetmeats, and in that shop he would carry on business of sweetmeats
wherein a notification granting exemption to the "Deshi Sweetmeats" and "Namkins" was issued. By a subsequent notification, exemption ... Namkin" making it applicable also to the case of "Deshi Sweetmeats". This Court quashed the said corrigendum observing as under:
The said
alternative, their case is that these articles prepared by them are Deshi sweetmeats which are exempt under serial No. 14 of the Schedule ... from sugar. Nor are we prepared to accept that they are Desi Sweetmeats.
It would be impossible to attempt a definition of Desi sweetmeats
separate notifications issued in 1969 granting exemption to "desi sweetmeats" and "namkins" respectively. Exemption on "namkin" was withdrawn ... some error in notification dated April 26, 1972 for withdrawing exemption on sweetmeats also.
41. It was contended that the notification dated 5th October
Taxes Officer, Pali (5), wherein notification granting exemption to the 'deshi sweetmeats' and 'namkins' was issued; by a subsequent notification exemption ... namkin' making it applicable also to the case of 'deshi sweetmeats', quashed the corrigendum holding that by issuing notification the exemption from
Officer, Pali (37), wherein a notification granting exemption to the
"Deshi sweetmeats" and "Namkins" was issued. By a subsequent notification, exemption ... Namkin" making it applicable also to the case of "Deshi Sweetmeats." This Court quashed the said corrigendum observing as under
Raghunandan Lal , AIR 1935 All 848 (A), for the proposition that a sweetmeat vendor is an artisan when he prepares sweetmeats himself personally. The judgment ... that
"the cooking vessels used by a sweetmeat-seller are not tools of an artisan and do not fall within Section
population of town where it is installed; manufacturing of ice, ice-cream, sweetmeats etc.; fertilizer mixing; tailoring; repacking of goods etc. etc. Item
respondent is Jainarayan who was running a sweetmeat shop at Gangapur in District Bhilwara. On 14.1.76 at 12.00 p.m. Shri Prakash Chandra
