JUDGMENT 1. - This revision has been filed by the department against the judgment of the Rajasthan Sales Tax Tribunal Ajmer dated 31.8.1989 whereby appeals filed by the department against the order of Dy. Commissioner (Appeals) dated 10.6.87 were rejected. 2. Following questions of law arise for decision in this revision:- (i) Whether in the facts and circumstances of the case the Tribunal was justified in holding that there was no mistake apparent from the record to warrant rectification proceedings? (ii) Whether ignoring any part of the entry while interpreting it amounts to mistake apparent from the record? (iii) Whether in the facts and circumstances of the case the Tailoring Chalk can be treated to be writing chalk/Crayon so as to fall within the exemption under Section 4(2) of the Raj. Sales Tax Act?. 3. The respondent assessee M/s. Asiatic Traders is a manufacturer of tailoring chalk. Vide notification dated 8.3.1969 under Section 4(2) of the Rajasthan Sales Tax Act sales of 'Writing Chalks and Crayons' were granted exemption from tax on the condition of the same being recorded in the Registration Certificate. The assessment was framed for the period of 9 months assuming that the Chalks and Crayons are exempted from tax. However it was noticed that there was a mistake apparent from the record inasmuch as the word 'Writing' which qualify the exemption of 'Chalks and Crayons' was ignored and which has resulted in wrong grant of exemption by treating all chalks and crayons as exempted articles and not mere 'writing chalks and crayons' as exempted articles. Therefore proceedings under section 17 were taken for rectifying the apparent mistake. After hearing the parties the Assessing Authority rectified the original assessment orders and consequently tax along with interest under section 11-B was imposed under the demand so raised. 4. The assessee preferred an appeal before the Dy. Commissioner (Appeals) Commercial Taxes Jodhpur vide his order dated 10.6.1987 allowed the appeal along with 3 more appeals and set aside the rectification order. by holding that rectification was not permissible. 5. The Department preferred appeals before the Rajasthan Sales Tax Tribunal Ajmer and the Tribunal vide its order dated 31.8.1989 dismissed the appeals by holding that there was no ground for rectification as the Tailoring Chalks which is used for marking of the cloths falls in the exemption notification by adverting to the dictionary meaning of the word 'Chalk' and 'Crayons'. The Department preferred appeals before the Rajasthan Sales Tax Tribunal Ajmer and the Tribunal vide its order dated 31.8.1989 dismissed the appeals by holding that there was no ground for rectification as the Tailoring Chalks which is used for marking of the cloths falls in the exemption notification by adverting to the dictionary meaning of the word 'Chalk' and 'Crayons'. 6. The Department being aggrieved by the aforesaid order has come up in this revision. 7. I have heard Shri Rajesh Balia learned counsel for the Department and Shri R.L. Jangid counsel for the assessee and also perused the record. 8. Mr. Balia contended that it is apparent that all Chalks and Crayons are not exempted from tax taut only writing chalks and crayons were exempted. It is also apparent that in original assessment the effect of adjective 'writing' prefixed before the 'Chalks and Crayons' was not taken into account. Thus exemption which was granted without considering the entire entry clearly amounts to mistake apparent from the record. He further submitted that the Tribunal has erred in law in holding that the Tailoring Chalks fall within the exempted entry by having recourse to Dictionary meaning to Chalks and Crayons. If the extended meaning of 'writing chalks and crayons' as given by the Tribunal is to be accepted it would render the use of word 'writing' redundant and meaningless and would amount to reading the entry of exemption as 'all chalks and crayons' when clearly the use of word writing suggested that only such chalks and crayons which are used in the course of imparting education for writing and drawing were intended to be exempted. Therefore if this view is taken it would render the use of word 'writing' is meaningless. 9. Mr. Jangid learned counsel for the Assessee on the other hand contended that it is not a case for rectification nor the error is so apparent on the face of the record. 10. In T.S. Bala Ram Vs. Volkart Brothers (Bombay) reported in AIR-1971 SC 2204 their Lordships observed that what is rectification of assessment a mistake apparent on the record must be obvious and patent mistake and not something which can be established the power of an officer mentioned under section 154 of the Income Tax Act, Act 1961 to correct "any mistake apparent from the record". Volkart Brothers (Bombay) reported in AIR-1971 SC 2204 their Lordships observed that what is rectification of assessment a mistake apparent on the record must be obvious and patent mistake and not something which can be established the power of an officer mentioned under section 154 of the Income Tax Act, Act 1961 to correct "any mistake apparent from the record". In my considered opinion it is clear that Tribunal was justified in holding that no mistake apparent from the record to warrant rectification.The meaning of the word 'crayon' is as follows: 1. In 1962 Webester's New Word Dictionary 345 Crayon - a small stick of chalk waxy material charcol etc. used for drawing coloring or writing it may be white or colored. 2. In Chambers's Twentieth Century Dictionary 247 Crayon - a pencil made of chalk or pipe clay variously coloured used for drawing. 11. A bare perusal of the meaning of the word 'crayon' shows that its meaning is wide and includes chalk a pencil made of chalk or pipe clay used for drawing. Admittedly the tailoring chalk is also used in drawing work on clothes as such crayon falls within the exemption notification under section 4(2) of the Rajasthan Sales Tax Act 1954. 12. In view of the above discussion the Tribunal has rightly come to the conclusion that there was no mistake apparent from the record warranting rectification. The revision therefore fails so it is hereby dismissed with no order as to costs. Revision dismissed. *******