Law:

Section:

Sales Tax Act (III of 1951), S. 7 read with Central Government Notification No. 5 (item 40) dated 18th December 1953-Taxation­Exemption-Marble slabs, chips and powder-Not concrete components of buildings-Word `concrete' in item 40-Governs wore `components' and not word `building' and means cement concrete components of buildings-Marble slabs etc., held, taxable. JUDGMENT SAJJAD AHMAD, J. The petitioner-company claimed exemption from payment of Sales Tax and Rehabilitation Tax amounting to Rs. 74,193 demanded from it on account of sale of marble slabs, marble chips and marble powder, which they had manufactured and sold, during the assessment year 1964-65. The exemption was claimed by the petitioner on the basis of item No. 40 entered in the list of exempted items from tax vide Notification No. 5 issued by the Central Government on the 18th of December 1953 under section 7 of the Sales Tax Act of 1951. This item is as follows:- "(40) Concrete building components (including beams, columns, roofing, cement blocks, doors,…

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