Honble BALIA, J.–These two revisions are filed by the came dealer registered under the Central Sales Tax Act arising out of common order passed by the Rajasthan Tax Board, Ajmer in Appeal Nos. 477/96/CST/Ganganagar and 478/96/CST/Ganganagar relating to the assessment periods 82-83 and 85-86. The appeals were decided by the Board on 16.1.99. (2). The question relates to levy of Central Sales Tax on the rice sold by the Dealer in the course of inter-State trade or commerce, where the Dealer has paid tax on paddy, from which rice is manufactured, at the rate of 3% under the Rajasthan Sales Tax Act. At the time of assessment the assessee has claimed that he is entitled to exemption from the payment of tax on rice sold in the course of inter-State trade or commerce in the present case because he is governed by notification No. 324 F.4(67)FD/Gr.IV/76-25 dt. 8.9.1976 issued u/s. 8(5) of the Central Sales Tax Act, 1956 (Annexure/6). The assessee has claimed that he has paid full tax prescribed under the Rajasthan Sales Tax Act on the paddy at the rate of 3% without reference to Section 5C of the Rajasthan Sales Tax Act. He is not liable to pay any tax on the sale of rice sold in the course of inter-State trader or commerce under the aforesaid notification. (3). It has been case of the revenue that there is another notification of the same date (Annex./5) produced along with petition which provides where tax has been levied under the Rajasthan Sales Tax Act, 1954, in respect of paddy, the tax leviable under the said Act on rice procured out of such paddy, shall be reduced by the amount of tax levied on such paddy. According to revenue such turnover of rice was subjected to tax at the rate of 3% and his liability was reduced by adjusting the amount of tax paid by the assessee on paddy under the Rajasthan Sales Tax Act. Annex./5 being the notification specially covering the tax on paddy and rice, the notification (Annex./6) is not applicable to the petitioner. Accordingly the Assessing Authority charged tax @ 3% on the turn over relating to sale of rice in the course of inter-State trade or commerce in question. The appeals against levy of tax on rice has been dismissed by the Dy. Commercial as well as by the Rajasthan Tax Board. Hence these petitions. Accordingly the Assessing Authority charged tax @ 3% on the turn over relating to sale of rice in the course of inter-State trade or commerce in question. The appeals against levy of tax on rice has been dismissed by the Dy. Commercial as well as by the Rajasthan Tax Board. Hence these petitions. (4). It would be appropriate at this juncture to reproduce relevant part of notification No. 23 dt. 8.9.76 issued u/s. 5 of the Rajasthan Sales Tax Act prescribing rate of tax on paddy, rice and wheat and other foodgrains. S.No.322: F.4(67)FD/Gr.IV/76-23 dt. 8.9.1976: S.O.127:-In exercise of the powers conferred by S.5, RST Act, 1954, and in supersession of all previous notifications (S.No.258-item 1 and others) issued in this behalf under this section, the State Govt. hereby notifies that with immediate effect the rate of tax payable by a dealer in respect of the goods specified in column 2 of the list annexed hereto shall be as shown against them in column 3 of the said list. Item No. Description of goods Rate of Tax 1. Paddy, rice and wheat in all their forms including Atta (flour) and bran thereof but excluding Maida,, Suji,, wheat-flakes and Sewaiyan 3% Provided that where tax has been levied in respect of paddy,, the tax leviable on rice procured out of such paddy,, shall be reduced by the amount of tax levied on such paddy. Explanation: For the purpose of this entry,, ``bran of rice shall also include ``rice polish. 2. .................................................................................... 3. .................................................................................... 4. .................................................................................... 5. .................................................................................... 6. .................................................................................... (5). The notification (Annex.5) No. 24 dt. 8.9.1976 issued in exercise of powers conferred u/s. 8(5) of the CST Act prescribes rate of tax chargeable on the said commodity under the CST Act and notification no. 25 dt. 8.9.1976 (Annex./6) was also issued by State Government in exercise of powers conferred u/s. 8(5) of the CST Act directing that no tax shall be paid on commodities mentioned therein on the condition stated in the notification. The two notifications read as under:- ANNEXURE/5. S.No. 323: F.4(67) FD/Gr.IV/76-24 dated 8.9.1976 as corrected by corrigendum dated 18.9.1976. S.O. 128:-In exercise of the powers conferred by S.8(5), CST Act, 1956, hereinafter referred to as the said Act, the State Govt. The two notifications read as under:- ANNEXURE/5. S.No. 323: F.4(67) FD/Gr.IV/76-24 dated 8.9.1976 as corrected by corrigendum dated 18.9.1976. S.O. 128:-In exercise of the powers conferred by S.8(5), CST Act, 1956, hereinafter referred to as the said Act, the State Govt. (2) hereby directs that the tax payable by any dealer having his place of business in the State in respect of sale by him from any such place of business in the course of inter-State trade or commerce in respect of:- 1. Paddy, rice and wheat in all their forms including Atta (Flour) and bran thereof but excluding Maida, Suji, wheatflakes and Sewaiyan shall be calculated at the rate of three per cent. Provided that where tax has been levied under the RST Act, 1954 in respect of paddy, the tax leviable under the said Act or rice procured out of such paddy, shall be reduced by the amount of tax levied on such paddy; (Explanation:-For the purpose of this item, ``bran of rice shall also include ``rice polish). 2. ..................... 3. ..................... 4. ..................... This shall have immediate effect. ANNEXURE/6: S.No. 324: F.4(67)FD/Gr.IV/76-25 dt. 8.9.1976 S.O.129:-In exercise of the powers conferred by S.8(5), CST Act, 1956, hereinafter referred to as the said Act and in supersession of this deptt. notfn. No.F.5(25)FDCT/72-2 dated 26.4.1972, the State Government (2) hereby directs that no tax under the said Act shall be payable in respect of sale of paddy......................................................in all their forms including .............and Bran thereof .......................................................... by any dealer having his place of business in the State of Rajasthan, from any such place of business in the course of inter-State trade or commerce, on the condition that such dealer proves to the satisfaction of the AA that tax in respect of the said goods under the RST Act, 1954, has been paid otherwise than under S. 5C thereof. (Explanation:-For the purpose of this notfn. ``bran of rice shall also include ``rice polish). This shall have immediate effect. (6). Since the notifications have been issued u/S. 8(5) of C.S.T. Act and refers to tax paid otherwise than u/S. 5C of R.S.T. Act the same may be noticed. (Explanation:-For the purpose of this notfn. ``bran of rice shall also include ``rice polish). This shall have immediate effect. (6). Since the notifications have been issued u/S. 8(5) of C.S.T. Act and refers to tax paid otherwise than u/S. 5C of R.S.T. Act the same may be noticed. SECTION 5C of RST Act reads during the relevant period: Concessional rate of tax for raw material:-(1) Notwithstanding anything contained in this Act, but subject to such restriction and conditions as may be registered, the rate of tax payable on the sale to or purchase by registered dealer of any raw material for the manufacturer in the State of goods other than exempted for sale by him within the State or in the course of inter-State trade or commerce or in the course of export outside the territory of India shall be at a concessional rate of 2% of the sale or purchase price of such raw material. Explanation:-For the purpose of this sub-section exempted goods means (i) goods exempted under sub-sec. (1) of Sec. 4, and (ii) goods liable to additional excise duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and which are exempt from the payment of tax by or under the provisions of this Act. (2) Where any raw material purchased by a registered dealer under sub-section (1) is utilised by him for any purpose other than a purpose specified therein, such dealer shall be liable to pay as penalty, such amount not less than the difference between the amount of tax on the sale of such raw material at the full rate applicable thereto under Sec. 5 and the amount of tax payable under sub-section (1) but not exceeding one and one quarter times the amount of tax at such full rate, as the assessing authority may determine, having regard to the circumstances in which such use was made. Sec. 8(5) of the Central Sales Tax Act reads as under:- (5) Notwithstanding anything contained in this section, the State Government may, if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette, and subject to such conditions as may be specified therein, direct- (a) that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of inter-State trade or commerce, from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in sub-sec. (1) or sub-section (2) as may be mentioned in the notification; (b) that in respect of all sales of goods or sales of such classes of goods as may be specified in the notification, which are made, in the course of inter-State trade or commerce, by any dealer having his place of business in the State or by any class of such dealers as may be specified in the notification to any person or to such class of persons as may be specified in the notification, no tax under this Act shall be payable or the tax on such sales shall be calculated at the such lower rates than those specified in sub-section (1) or sub-Sec. (2) as may be mentioned in the notification. (7). Here it may be noticed that u/S. 5C of the State Act the concessional rate of tax on raw material was 1% until 3.3.82 and thereafter it was substituted by 2% vide Act No. 14 of 1982. With effect from 8.3.88, by Act No. 3 of 1988 the concessional rate u/S. 5C of the RST Act was increased to 3% from 2%. Entire period in question is within the span when general rate of tax on paddy was 3%. Under notification No.23 referred to above and concessional rate of tax u/S. 5C was 2% of the turn over of paddy as raw-material for procuring rice. (8). Notifications, Annex./5 & Annex./6 if read in the light of statutory provisions there remains no doubt about the purport of aforesaid three notifications respectively. (9). Under notification No.23 referred to above and concessional rate of tax u/S. 5C was 2% of the turn over of paddy as raw-material for procuring rice. (8). Notifications, Annex./5 & Annex./6 if read in the light of statutory provisions there remains no doubt about the purport of aforesaid three notifications respectively. (9). Sec. 5 of the Rajasthan Sales Tax empowers the State Government to notify rate of tax payable by the assessee in respect `of its turn over and in respect of different commodities. Notification No.23 (Annex./2), is a notification prescribing rate of tax on sale of paddy, rice and other commodities, within State of Rajasthan. It has prescribed general rate of tax on rice @ 3%. (10). Sec. 8 of the Central Tax Act governs the rate of tax payable under the Central Sales Tax Act. Under sub-sec. (1) of Sec. 8 prescribes rate of tax at 4% on sales by every dealer which is in the course of inter-State trade or commerce to Government and to registered dealers other than the Government in respect of the goods of the description referred to in sub-section (3) of Sec. 8. Sub-sec. (2) of Sec. 8 provides rate of tax to be charged where the goods is not governed by Sub-section (1) of Sec. 8 and relates to the sale of goods in the course of inter-State trade or commerce in respect of declared goods, to be calculated (at twice the rate) applicable to the sale or purchase of such goods inside the appropriate State and in the case of goods other than declared goods, shall be calculated at the rate of 10% or at the rate applicable to the sale or purchase of such goods inside the appropriate State, whichever is higher. However, sub-section (5) of Section 8 which is relevant for the present purposes provides exception to levy of tax under the sub-section 1 & 2 of the Sec. 8 of the CST Act. Sub-section 5 enables the State Government to grant concession in payment of tax leviable under sub-section (1) and (2) in two ways. However, sub-section (5) of Section 8 which is relevant for the present purposes provides exception to levy of tax under the sub-section 1 & 2 of the Sec. 8 of the CST Act. Sub-section 5 enables the State Government to grant concession in payment of tax leviable under sub-section (1) and (2) in two ways. One by directing that no tax shall be payable under the CST Act by any reason having his place of business in the State in respect of such goods or class of goods as may be specified in the notification and secondly it also enables the State Government to direct the tax on inter-State trade or commerce shall be calculated at such lower rates than those specified in sub-section (1) or sub-section (2). There is no inhibition that State Government can exercise its power u/S. 8(5) in only one of the ways in respect of any subject matter of such concession. It can exercise its power both for providing lower rate of tax than what has been provided under sub-section (1) and (2) of Sec. 8 of the CST Act as well as also direct that in certain circumstances tax as such lower rate may also be not paid. (11). We find that rate prescribed in sub-section (1) is 4% of the turnover and twice the rate in State on declared goods, and 10% in case of other goods is the rate prescribed under sub-Sec. (2) of Sec. 8 of the CST Act. The State Government is empowered to prescribe lower rate of tax than the aforesaid limits, as well as it can direct that no tax shall be payable by any dealer. (12). Sec. 5C of the Rajasthan Sales Tax Act which has been omitted w.e.f. 13.9.89 enabled any seller or purchaser who is dealer of any raw-material for the manufacturer in the State of goods other than exempted goods for sale by him concessional rate of tax on the sale or purchase price of such raw-material. Sec. 5C also envisages conces-sion in rate of tax prescribed u/S. 5 of the Rajasthan Sales Tax. Obviously concessional rate u/S. 5C is lower than the rate prescribed generally u/S. 5 of the RST Act. (13). Sec. 5C also envisages conces-sion in rate of tax prescribed u/S. 5 of the Rajasthan Sales Tax. Obviously concessional rate u/S. 5C is lower than the rate prescribed generally u/S. 5 of the RST Act. (13). In the present case as it is apparent from the three notifications noticed above that by first Notification No. 23 (Annex./2) in the series of three Notification issued on same date viz. 8.9.76, rate of tax on turnover of paddy has been notified u/S. 5 of the State Act is 3% only and it would also be seen that the concessional rate prescribed under Sec. 5C of the RST Act was 2% only during the relevant period in question. By second notification No. 24 in the series of notification dt. 8.9.1976 (Annex./5), the State Government has directed that calculation of tax on the paddy, rice and wheat in all their forms including Atta and bran thereof but excluding Maida, Suji, wheatflakes and Sewaiyan shall be made at the rate of 3%. That is to say the State Government in exercise of its power conferred u/S. 8(5) have directed to levy of tax at 3% only which is lower than the rate that has been prescribed under sub-Sec. (1) and (2) of the CST Act. Apart from directing computation of tax at lower rate of tax by this notification it was also envisaged tax on rice procured out of paddy which has suffered tax under relevant law the actual amount of tax payable on turnover of rice at the rate prescribed therein is to be reduced by amount of tax suffered on paddy from which rice has been procured. Lastly by third notification (Annex./6) No. 25 dt. 8.9.1976 also in exercise of powers u/S. 8(5) of the CST Act, the State Government has directed that no tax shall be paid in respect of sale of any commodity including rice where tax has been paid in respect of such goods under the RST Act otherwise then u/S. 5C of that Act. Obviously this notification applies to cases where tax on the raw-material from which commodity mentioned in the aforesaid notification Annex./6 has been procured if the same has suffered tax as prescribed u/S. 5 of the RST Act without availing the benefit of concession under Section 5C. Obviously this notification applies to cases where tax on the raw-material from which commodity mentioned in the aforesaid notification Annex./6 has been procured if the same has suffered tax as prescribed u/S. 5 of the RST Act without availing the benefit of concession under Section 5C. That part of the turnover of a dealer in respect of sales of commodities referred to in Annex./6 is not to suffer any tax on such sale in the course of inter-State trade or commerce. This was in exercise of power for directing full exemption from payment of tax under CST Act. (14). There is no incongruity in the three notifications which may appear if read without reference to the enabling provisions of the Act. All the three notifications have been issued in exercise of distinct powers and operate in their respective fields. Notification No. 23 governs general rate of tax on turnover of rice of sales within the State. Notification No.24 directs computation of tax payable under CST Act by providing rate of tax as well as amount to be adjusted to determine the liability of tax arising generally under CST Act on sales of commodities referred to in the notification, and notification No. 25 envisages condition in which turnover of rice on sales in the course of inter-State trade or commerce is completely exempt from payment of tax which otherwise will be payable in terms of notification No.24. (15). The facts in the present case are not disputed that during the relevant period in question prescribed rate of tax on turnover of paddy was 3% u/S. 5 of the RST Act and the petitioner has paid within the State of Rajasthan tax on paddy at the rate of 3% and not avail the benefit of concessional rate of tax at 2% u/S. 5C of the RST Act. Amount of tax on the turnover of rice procured from such paddy and sold in the course of inter-State trade or commerce, if these were to be taxed, the same had to be calculated at the rate of 3% and amount of tax paid on paddy has to be adjusted before raising any demand under CST Act in terms of Notification No. 24. However, under Notification No. 25 direction of the State Government that no tax shall be paid on such sells of the rice where tax on paddy, out of which such rice has been procured, is paid at general rate without availing benefit of concession u/S. 5C of the State Act. Thus liability determined under notification No. 24 will become payable only in respect of such turnover where rice is procured from paddy which has suffered tax only at concessional rate of 2% u/S. 5C of the State Act, during the period in question but not otherwise. There is no dispute that dealer has not paid tax @ 2% u/S. 5C of the RST Act, but has paid tax @ 3% as provided in notification u/S. 5 of the RST Act. (16). The revenue authorities have concurrently erred in not correctly understanding the true import of scheme of the three notifications and in ignoring that State Government who has issued two notifications simultaneously cannot be presumed to have issued a redundant notification. Principle that special provision excludes application of general has no application to the present case. Moreover the State Government has itself issued such clarification on 28.2.77. (17). As a result in the facts and circumstances of the case the petitioner was entitled to avail the benefit of Notification No. 25 (Annex./6) u.S. 8(5) of the CST where direction was not to pay any tax on the sales of rice made in the circumstances in which the petitioner has made. (18). Accordingly these revisions are allowed. The orders of lower authorities are set aside. (19). There shall be no orders as to costs. @CENT = @CENT =