Govinda Bhat, J.:— The petitioner who is an excise contractor has prayed for a declaration that he is entitled to the deduction of the shop rental under rule 6(4)(j) of the Mysore Sales. Tax Rules, 1957, in respect of the assessment for the year ended on 30th June, 1965. The basis of the petitioner's claim is that shop rental is excise duty. In State of Mysore v. D. Cawasji & Co. 1970 3 SCC 710, the Supreme Court has held that shop rent paid by an excise contractor is not excise revenue. That decision follows an earlier decision of the same court in Shinde Brothers Etc. v. Deputy Commissioner, Raichur & Others Etc., Raichur,2. Therefore, it is clear that the shop rental is not excise duty liable to be deducted under rule 6(4)(j) of the Mysore Sales Tax Rules while determining the total taxable turnover. In that view, this writ petition fails and is dismissed. No costs.
2. Petition dismissed.