Hon'ble VYAS, J.—Instant revision petition has been filed under Section 86 of the Rajasthan Sales Tax Act, 1994, read with Section 100 of the VAT Act, challenging the judgment of the Rajasthan Tax Board, Ajmer dated 22.3.2010, communicated to the Commissioner, Commercial Taxes, Jaipur on 23.4.2010, in Appeal No. 471/2007/Pali, whereby, learned Tax Board upheld the judgment dated 1.11.2006 passed by Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur. 2. The facts which are inter alia pleaded in the case are that assessment order dated 8.3.2006 was passed by the assessing authority, in which, finding was given that the respondent dealer has imported raw material cotton seed worth Rs. 3,88,780/- from Guntoor (Andhra Pradesh) on the strength of F forms and it was held that the same was used by the assessee in the manufacture of cattle feed and according to provisions of Section 10(1) of the Act of 1994, the respondent assessee is liable to pay tax @ 4% as provided under notification dated 25.9.1980. 3. Aggrieved by the assessment order dated 8.3.2006, respondent dealer preferred appeal before the Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur under Section 8 of the Act of 1994. Learned Deputy Commissioner (Appeals) allowed appeal of the assess and set aside assessment order dated 8.3.2006 vide judgment dated 1.11.2006, against which, the revenue further went in appeal before the learned Tax Board, Ajmer under Section 85 of the Act of 1994. Learned Tax Board, Ajmer, however, dismissed the appeal filed by the revenue and upheld the order of Deputy Commissioner (Appeals) dated 1.11.2006 vide judgment impugned dated 22.3.2010, which is under challenge in this revision petition. 4. Learned counsel for the petitioner vehemently argued that learned Tax Board as well as Deputy Commissioner (Appeals) did not appreciate the correct position of law and did not examine the matter in its entirety and objectivity. The rate of tax payable on the sale to or purchase by the registered dealer of any raw material for the manufacture in the State of goods 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 country shall be at such concessional rate as may be notified by the State Government. It is contended by learned counsel for the petitioner that in the instant matter the respondent assessee has imported raw material on the strength of F forms from Gutoor (A.P.) and used the same for the manufacture of cattle-feed, therefore, the assessee is liable to pay tax on the raw material and in view of this legal position, the finding arrived at by the learned Tax Board cannot be sustained because the dealer is liable to pay tax on the raw material which is used for final manufacture. 5. I have considered the argument advanced by learned counsel for the petitioner. 6. It is obvious from the facts of the case that raw material which is cotton-seed was imported from Guntoor (A.P.) and the same was for the purpose of manufacture of cattle-feed and not for sale and, as per notification of the Government, cattle-feed is exempted from sales tax. Therefore, contention of learned counsel for the petitioner has no force of law because exemption of sales tax is provided upon production of cattle-feed and said material which is raw material, i.e. cotton seed was imported from Guntoor as raw material and was used by the assessee for the purpose of manufacturing cattle-feed which is exempted from sales tax. In this view of the matter, finding arrived at by the learned Tax Board is based upon sound reasons. 7. Hence, there is no force in this revision petition and the same is hereby dismissed.