ORDER
Balia, J.
(1) This sales tax revision by the dealer assesses against the order of Rajasthan Sales Tax Tribunal, Ajmer dated 9.3.1994.
(2). This revision was initially filed before this Court on 30th July, 1994 and was later on transferred to the Rajasthan Taxation Tribunal on its constitution. It was admitted by the Rajasthan Taxation Tribunal. Thereafter on abolition of the said Tribunal the matter again stands transferred to this Court,
(3). The questions raised for consideration in this case, as framed by the assessee in petition, are that:
(a) Whether in view of the exemption available to me petitioner under the Incentive Scheme the authorities below were right in levying purchase tax and interest on purchases of whole pulses by the petitioner from the cultivates?
(b) Whether the finding recorded by the Tribunal and the authorities below stands vitiated on account of mis-construction of the notification dt. 8.9.76 issued by the State Government under Sec. 4(2) of the State Act?
(c) Whether purchase tax is leviable on purchases from unregistered dealers in the light of notification dt. 8.9.76 ?
(d) Whether whole pulses can be treated as a commodity different from separated pulses specially in the light of Sec. 14 and 15 of the Central Act?
(4). Undisputed facts which are relevant for the present purpose are that the assessee-petitioner is a manufacturer of pulses and purchase whole pulses from the market and consumes the same as raw-material. On such purchase Sec. 5-C of the Rajasthan Sales Tax Act 1954 applies, which permits a manufacturer to purchase raw-material at concessional rate of purchase tax. However, pulses have been declared as a commodity of special importance for the purpose of inter-state trade and commerce under the Central Sales Tax. By notification dated 8.9.76 the ‘whole pulses’ purchased by a registered dealer was exempted from payment of tax U/S. 5C of Rajasthan Sales Tax Act oh the condition that such manufacturer sells separated pulses, with or without husk, manufactured out of such whole pulses, either within the Stale, on which tax at the full rate is paid by him under the said Act, or in the course of inter-State trade or commerce on which tax under the Central Sales Tax Act is paid by him and in case the purchase is from a registered dealer, he gives a declaration to that effect in forms ST-17 to the selling dealer. The petitioner has availed the benefit of this notification and did not pay the purchase tax on the purchase of the whole pulses. The petitioner is also an industrial unit entitled to avail benefit under the Sales Tax Incentive Scheme as promulgated, by notification dated 23.5.87 which exempts the Industrial Units from payment of tax on the sales of the goods manufactured by them within the State or in the course of inter-State trade and commerce and exemption is to the extent to the
maximum limit permissible thereunder. Under the incentive scheme liability to pay tax is to be adjusted against the maximum quantum limit, within the stipulated period after which the dealer becomes liable to pay lax. Apart from that about the liability of the dealer, who is eligible to claim benefit of scheme, in respect of purchase tax, including any concession to be included, is entitled under the existing provisions. Explanation to Clause 4 of the scheme makes clear provision as under:-
“The benefits of concessional rates provided u/S. 5C, 5CC and Sec. 5CCCC of the Rajasthan Sales Tax Act 1954 would continue to be available to the Industrial Unit eligible for the incentives under this notification subject to terms and conditions contained in aforesaid section.”
(5). The above provision made it clear that benefit of incentives to an Industrial Unit eligible to incentives under the scheme is in addition to available concessions u/S. 5C, 5-CC and 5-CCCC and not in derogation of it. The liability of tax on purchase has to be determined in accordance with provision of Sec. 5C or 5CC or 5CCCC. The levy is strictly to be in accordance with the respective provision.
(6). The respondent assessee has claimed that he is not liable to pay any tax on purchase of whole pulses in view of notification dt. 8.9.76. A close reading of said notification indicates that the condition of claiming benefit of said notifications that the dealer pays tax at full rate on the sales of separated pulses, if made within State as per State laws and if sold in the course of inter State trade or commerce as per Central Sales Tax laws. The Explanation to Clause 4 of the scheme also envisages that dealer is entitled to avail concessional rate (assuming that it may include even total exemption under any notification issued in that regard) only in accordance with the terms and conditions contained in such section. The notification of exemption contains the condition as prescribed to avail the benefit of notification. Viewed in this light when the incentive under the scheme exempts the eligible industrial unit from payment of tax on sales of goods manufactured by it within the State or in the course of inter State trade and commerce, it is not possible for the eligible unit availing the incentive to fulfil the condition of said notification dt. 8.9.76. One has to recall that the incentive under the scheme is not the exemption from levy of sales tax, but from payment of sales tax only upto the prescribed limit of quantum. The conclusion is irresistible that it is not permissible, as feasible in law for an assessee to claim the benefit of both the notification dt. 8.9.76 and of the incentive scheme of 1987. This purchase of raw-material must suffer tax at the concessional rate u/S. 5C, if available to him, without availing benefit of notification dt. 8.9.76. Once this conclusion is reached the consequence is that the assessing officer rightly levied tax u/S. 5C of the Rajasthan Sales Tax Act of such turn over of purchase of whole pulses as raw-material and the levy of interest on quantification of such additional demand u/S. 11 B(1)(f) of the Rajasthan Sales Tax Act, which has rightly been affirmed by the Rajasthan Tax Board.
(7). Accordingly the revision fails and is hereby dismissed.