S.K. Mal Lodha, J.
1. The Assistant Commercial Taxes Officer (Revisions), Ajmer (petitioner), has filed this application under Section 15(3A) of the Rajasthan Sales Tax Act, 1954 (Act No. 29 of 1964) (for short 'the Act'), for directing the Board of Revenue for Rajasthan at Ajmer ('the Board' herein) to state the case and refer the following question of law arising out of its order dated January 12, 1979, passed in Revision No. 10/78/ST, Sriganganagar:
Whether, under the facts and circumstances of the case, the Board of Revenue was justified in holding that the rate of tax on axles fitted with hubs and bearing will be at the rate of 4 per cent ?
2. The application under Section 15(1) of the Act was not disposed of within 180 days by the Board.
3. M/s. Rajasthan Agro Industries, Sriganganagar (dealer-assessee), is a registered partnership firm and inter alia manufactures axles and agricultural implements. The axles manufactured by it are used in bullock-carts. The dealer-assessee sells the axles fitted with hubs and bearings.
4. There was a doubt whether the axles fitted with hubs and bearings are taxable at the rate of 4 per cent being goods specified in Section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956) (for short 'the CST Act'), or at the rate of 7 per cent under item No. 79, which is residuary item mentioned in the notification dated March 8, 1969, issued in exercise of the powers conferred by Section 5 of the Act and so the dealer-assessee submitted an application under Section 12A of the Act before the Commissioner on November 14, 1977, for determining the rate of tax on ADV axle complete with bearing sold on October 31, 1977. The Additional Commissioner, Commercial Taxes, Rajasthan, Jaipur, held that ADV axle shall be taxable at the rate of 7 per cent and, therefore, the goods sold vide bill No. 667 dated October 31, 1977, shall be taxable at the rate of 7 per cent. A revision was filed by the dealer-assessee. The Board, by its order dated January 12, 1979, accepted the revision and set aside the order of the Additional Commissioner dated February 8, 1978, holding that the goods known as axle fitted with hubs and bearings would still be axle and will be taxed at the rate of 4 per cent. Since the application under Section 16(1) of the Act was not decided within 180 days from the date of its filing, this led to the filing of the application under Section 16(3A) of the Act.
5. In view of Section 13(10) of the Rajasthan Sales Tax (Amendment) Act, 1984 (No. 20 of 1984) (for short 'the Amendment Act'), which came into force from May 1, 1985, this application is heard and decided as a revision petition under Section 15 of the Act, as substituted by the Amendment Act. We have heard Mr. K. C. Bhandari, learned counsel for the assessing authority.
6. It may be stated that under Section 15, revision lies on questions of law. The question of law that arises in this case is whether the ADV axles sold on the basis of bill No. 667 dated October 31, 1977, are taxable at the rate of 4 per cent under Section 14 of the CST Act.
7. At this stage, we would like to extract the relevant ' portions from the order dated January 12, 1979, of the Board :
By the use of axle with addition of hubs, the movement of cart becomes smoother. It therefore, cannot be regarded that if a particular implement with passage of time has been improved with certain additions, the additional tax should be made leviable on it. This in itself will be a retrogressive step. Efficiency cannot be taxed. If efficiency is to be taxed, then it retards the growth of a country. It is not understandable as to why the learned Additional Commissioner should have thought of not giving incentive to this efficient use of axles and instead created disincentives by making them liable for more tax.
8. The Board opined that the axles if with the use of hubs and bearings have been made more smooth, more usable and free of friction, then the primary nature of the axles is not changed and, therefore, the axles fitted with the hubs and bearings will continue to be taxed at the rate of 4 per cent. 'Axle' in its ordinary dictionary meaning, means 'the pin or rod in the nave of a wheel on which the wheel turns; a pivot or support of any kind'.' Section 14 of the CST Act deals with certain goods to be of special importance in inter-State trade or commerce. Section 14 declares the goods mentioned therein of special importance in inter-State trade or commerce. Clause (iv) of Section 14 of the CST Act is in respect of iron and steel. Item (xiv) thereof inter alia mentions 'axles'. Section 5 of the Act lays down the rate of taxes recoverable from dealer on different types of goods. The State Government, in exercise of the powers conferred by Section 5 of the Act, notified the rate of taxes payable by the dealer in respect of the goods specified in column No. 2 of the list annexed thereto.
9. In State of Tamil Nadu v. Pyare Malhotra  37 STC 319 (SC), while considering Clause (iv) of Section 14 of the CST Act, it was held by their Lordships as under :.sales tax law is intended to tax sales of different commercial commodities and not to tax the production or manufacture of particular substances out of which these commodities may have been made. As soon as separate commercial commodities emerge or come into existence, they become separately taxable goods or entities for purposes of sales tax. Where commercial goods, without change of their identity as such goods, are merely subjected to some processing or finishing or are merely joined together, they may remain commercially the goods which cannot be taxed again, in a series of sales, so long as they retain their identity as goods of a particular type.
10. State of Tamil Nadu's case  37 STC 319 (SC) has been referred in Rajasthan Iron and Steel Merchants Association (P.) Ltd. v. Commercial Taxes Officer (1984) 11 STL (Raj) 206, to which one of us (S. N. Bhargava, J.) was a party.
11. Learned counsel for the assessing authority could not successfully show that the axle, as mentioned in item No. (xiv) of Clause (iv) of Section 14 can be put to different use from the one mentioned therein or that it is altogether different and independent commodity or goods having different utility. The Board has, in our opinion, rightly stated that when hubs are put on the axle, the movement of the cart becomes smoother. Mere putting the hubs and bearings on the axle will not convert the axle into a different commodity. By use of the bearing and hubs, the movement of cart becomes smoother. In other words, it cannot reasonably be said that by putting the hubs and bearing on axle, the nature of the axle is changed. Item No. (xiv) of Clause (iv) of Section 14 of the CST Act, specifically deals with that, i.e., axles, and the aforesaid notification prescribing the rate of 7 per cent cannot be attracted in this case.
12. The upshot of the above discussion is that the Board was right in holding that the goods, namely, axles fitted with hubs and bearing, which formed subject-matter of the bill dated October 31, 1977, are liable to be taxed at the rate of 4 per cent. The aforesaid question has, therefore, rightly been decided.
13. The application under Section 15(3A) of the Act, which has been treated and heard as revision, is, therefore, dismissed without any order as to costs.