M/S.SHIV SHAKTI GOLD FINGER,RAJASTHAN vs ASSTT.COMMERCIAL TAXES OFFICER,RAJASTHAN

The Supreme Court held that the term 'Papad' in the Rajasthan Sales Tax Act, 1954, encompasses all varieties of Papad, irrespective of the ingredients used, including Gole Papad made from Maida. The Court found that the High Court's interpretation was incorrect and upheld the Sales Tax Tribunal's decision that all types of Papad are entitled to exemption under the notification dated March 9, 1970. Consequently, the appeal was allowed, affirming the Tribunal's ruling and allowing the government to amend the notification if necessary.