Court : Sales Tax Tribunal STT Rajasthan
1. This application for revision filed before the Rajasthan High Court was transferred to this Tribunal in terms of the provisions of the Rajasthan Taxation Tribunal Act, 1995. It arises in a matter under the Central Sales Tax Act, 1956 ("the CST Act") and is directed against the judgment dated July 3, 1993 in Appeal No. 36/91/ST/Alwar, of the Rajasthan Sales Tax Tribunal (as "the Rajasthan Tax Board" hereinafter, referred to as "the Board", was then known). The Board had by its impugned judgment accepted the appeal of the present non-petitioner-dealer and set aside the order of the first appellate authority dated February 23, 1990 upholding the order dated August 17, 1990 of the assessing authority (AA) made under Section 9, the CST Act read with Section 16(1)(i) of the Rajasthan Sales Tax Act, 1954 (the RST Act), inter alia, holding that certain transactions claimed by the dealer to be branch transfers were actually inter-State sales, and, therefore, levied tax under the CST Act, in...
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1. All these five applications which have been filed under Section 8(1) of the Rajasthan Taxation Tribunal Act, 1995 arise on facts and in the circumstances to be mentioned in the paragraphs that follow. Since they involve the consideration of common questions of fact and law they are being disposed of by a common judgment.2. For the sake of convenience we put on record the facts of the Application No. 250 of 1997 for our examination and consideration. The applicant-company which is engaged in the execution of civil construction works including laying of pipelines for water supply schemes entered into a contract with the State of Rajasthan through its Chief Engineer, Public Health Engineering Department (PHED), Ajmer Region, Ajmer, for providing and laying of pipes complete with suitable jointing materials, specials, valves and construction of valve chamber, anchor blocks table crossing including testing and commissioning of pipelines, etc., in respect of Ajmer, Kishangarh, Beawar Wat...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (2001)124STC294Tribunal
1. Both these applications filed under Section 8(1) of the Rajasthan Taxation Tribunal Act, 1995, and directed against the provisional assessment orders dated February 1, 1996 for the assessment years 1994-95 and 1995-96 passed under sections 7B, 16(1)(i), 11-B(f) of the Rajasthan Sales Tax Act, 1954 (for short, "the Act") arise in the facts and circumstances to be stated as hereunder.2. Since both these applications involve the common questions of law and fact they are being disposed of by a common judgment.3. For the sake of convenience we take up for consideration the application No. 44 of 1996 pertaining to the assessment year 1994-95.It has been alleged that the applicant-firm carries on its business of refining kalmi shora at Hanumangarh. It refines this kalmi shora into a substance called salt peter and thereafter sells it off. One of its partners by name Shri Kamal Prakash Biyani obtained from the Mining Department a mining licence on February 28, 1985 for extracting from the ...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (2001)121STC417Tribunal
1. These three revision petitions which were originally filed before the honourable High Court of Judicature for Rajasthan under Section 15(2) of the Rajasthan Sales Tax Act, 1954 (for short, "the Act") against a common judgment dated March 31, 1993 whereby the Rajasthan Sales Tax Tribunal, Ajmer (later Rajasthan Tax Board, for short, "Tax Board") accepted the appeals of the respondents in all the three matters stand transferred to this Tribunal under Section 15 of the Rajasthan Taxation Tribunal Act, 1995. This is how these petitions have come up before us for disposal. Since they involve the consideration of common questions of fact and law they are being disposed of by a common judgment.2. The respondent-firm is engaged in the business of purchase and sale of marble and granite stone, etc. On November 1, 1990 when the truck No. GJ 02/T 5721 loaded with goods had crossed the check-post at Abu road and was proceeding to Gujarat it was intercepted and checked by the petitioner, Assist...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
1. This is an application under Section 8 of the Rajasthan Taxation Tribunal Act, 1995 directed against order dated October 6, 1997 of the Additional Commissioner (Anti-evasion), Commercial Taxes, rejecting the present applicant's application made under Section 41 of the Rajasthan Sales Tax Act, 1994 ("the 1994 Act").2. The applicant-assessee is a dealer in wool, woollen yarn and hand-made woollen pile carpets and the assessing authority (AA) having jurisdiction in normal course is the Commercial Taxes Officer (CTO), Circle-B, Bikaner who by an order dated August 12, 1996 had finalised the assessment up to March 31, 1994 in the course of which the assessee's claim that his turnover in woollen hand-made pile carpets manufactured out of tax-paid raw wool was exempt from tax under a notification of the State Government dated March 23, 1989 issued under Section 4(2) of the Rajasthan Sales Tax Act, 1954 ("the 1954 Act") exempting the sale and purchase, inter alia, of hand-made woollen pile...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (2003)133STC333Tribunal
1.These two original applications have been filed under Section 8(1), Rajasthan Taxation Tribunal Act, 1995 for quashing the best judgment assessments (annexure-1 in both cases) and demand notices (annexure-2 in both cases), dated May 31, 1996 and orders dated July 30, 1996 (annexure-8 in both cases), dismissing the petitioner's applications for reopening the best judgment assessments. The first case relates to the assessment year 1994-95 and the second case to the assessment year 1995-96.2. In both the cases, the facts are similar and the law involved is same. As such they are being disposed of by this common judgment. The facts may be summarised thus. The petitioner has its plant at 4; M.I.Area, Alwar. It manufactures solvent extracted oil, refined oil and vanaspati oil. It purchased oil-seeds as raw material without payment of tax on furnishing forms ST-17 as provided under Notification No.F.4(8) FD/Gr.IV/94-57 dated March 7, 1994 issued under Section 4(2) of the Rajasthan Sales Ta...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (2003)133STC275Tribunal
1. This application for revision filed before the Rajasthan High Court stood transferred to this Tribunal with the coining into force of the Rajasthan Taxation Tribunal Act, 1995 and is directed against the judgment dated August 2, 1994 in appeal No. 34/91/ST/Chittorgarh of the Rajasthan Sales Tax Tribunal (as the Rajasthan Tax Board, hereinafter referred to as the Board, was then known) upholding the judgment dated November 30, 1990 of the Deputy Commissioner, Appeals, Commercial Taxes Udaipur setting aside the order dated August 16, 1990 of the petitioner-assessing authority (AA) made under Section 17 of the Rajasthan Sales Tax Act, 1954 ("RST Act") rectifying the assessment order dated January 16, 1988 made under Section 10, RST Act with respect to the assessment periods April 1, 1984 to March 31, 1985 and April 1, 1985 to March 31, 1986.2. We have heard the learned counsel for the parties and have considered the material on record.3. By a notification No. F.4(26)FD/Gr.IV/79-21 dat...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (2003)133STC288Tribunal
1. This application for revision has been filed under Section 86(1), Rajasthan Sales Tax Act, 1994 read with Section 7(2), Rajasthan Taxation Tribunal Act, 1995 against the judgment of the Rajasthan Tax Board, Ajmer dated November 5, 1996 by which it has allowed the second appeal of the department, reversed the order of the Deputy Commissioner (Appeals-I) dated March 27, 1995 setting aside the order of the Assistant Commercial Taxes Officer, Flying Squad, Chirawa dated October 17, 1994, imposing penalty of Rs. 1,27,843 under Section 22-A(7) of the Rajasthan Sales Tax Act, 1954 (in short, "the Act"). The petitioner placed an order for supply of laundry machine to M/s. BTC Laundry Equipment Company Private Limited, New Delhi. In pursuance of it, laundry machine was loaded and transported in truck No. DIG-9318. On September 23, 1994 at about 4.30 P.M., the truck was checked at Mahada (Neem-ka-Thana) check-post. It was found that the driver was not having form No. ST-18. Notice was issued...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (1998)111STC1Tribunal
1. This application for revision filed under Section 7 of the Rajasthan Taxation Tribunal Act, 1995 read with Section 86 of the Rajasthan Sales Tax Act, 1994 in a matter under the Rajasthan Sales Tax Act, 1954 (old Act) and is directed against the order dated May 15, 1995 of the Rajasthan Sales Tax Tribunal (as the Rajasthan Tax Board, hereinafter referred to as "the Board", was then known) in Appeal No.625/93/ST/Sirohi rejecting the appeal of the present petitioner and upholding the order dated October 14, 1992 in Appeal No.47/RST/Sirohi/91-92 of the Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur, upholding the appeal of the present respondent-driver and setting aside the order dated October 6, 1991 imposing the penalty of Rs. 12,960 under Section 22A(7) of the old Act on the dealer.2. This application for revision came to be heard by a two-Member Bench of this Tribunal comprising the honourable Chairman and the honourable Judicial Member. These two learned Members were una...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (2003)133STC410Tribunal
1. These writ petitions have been filed for quashing the notification dated January 11, 1990, amending the earlier notification dated May 23, 1987, issued under Section 4(2) of the Rajasthan Sales Tax Act, 1954 (in short, "the RST Act") reducing the exemption of tax from 100 per cent to 50 per cent with retrospective effect from August 6, 1988, the assessment orders (annexure 2 in each case) and the demand notices (annexure 3 in each case). Their particulars are as follows : On the establishment of the Tribunal, these writ petitions stood transferred to it under Section 15, Rajasthan Taxation Tribunal Act, 1995.2. It has been averred in the writ petitions, in short, as follows : After filing writ petitions Nos. 3136 of 1992, 1124 of 1992, 1959 of 1992, 5083 of 1992, 5865 of 1993, 1888 of 1993, 1887 of 1993 and 5869 of 1993 against the respondents, the petitioner was granted eligibility certificate under the Sales Tax Incentive Scheme for Industries, 1987 with effect from June 28, 1988...
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