Court : Sales Tax Tribunal STT Rajasthan
Reported in : (1998)111STC458Tribunal
1. This application has been filed under Section 8(1), Rajasthan Taxation Tribunal Act, 1995 for quashing the order dated November 9, 1995, annexure 5 of the Commissioner, Commercial Taxes, Jaipur, assessment orders dated May 6, 1996, annexure 3 and dated February 26, 1996, annexure 4, relating to the assessment years 1989-90 and 1991-92 respectively and attachment order dated August 3, 1996, annexure 8, for holding the contract, annexures 1 and 2 as a contract for work and labour and not a contract for sale and for transferring the case to any independent assessing authority for decision, ignoring the said order dated November 9, 1995, annexure 5.2. In the application, it has been averred, in short, as follows : The State of Rajasthan through the Secretary, P.H.E.D., Jaipur, granted contract, annexures 1 and 2, to the petitioner for carrying out the construction work in respect of Bisalpur Water Supply Project. It is a turn-key project and substantially a works contract. By notificat...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (2003)133STC428Tribunal
1. The aforesaid applications were filed under Section 8(1) of the Rajasthan Taxation Tribunal Act, 1995, challenging the vires of the third proviso to Section 22A(7), Rajasthan Sales Tax Act, 1954 (in short, "the Act"). In view of the stay order passed by the honourable Rajasthan High Court in DB Civil Writ Petition No. 3449 of 1995, (Dalpat Raj Bhandari v. Union of India) the Tribunal did not pass any order on these applications. As such the petitioners filed the aforesaid writ petitions in the honourable Rajasthan High Court. After the operation of the said stay order was stayed by the honourable Supreme Court, the writ petitions were transferred to this Tribunal and the Tribunal proceeded further in all these cases. As the facts are similar and law involved is same, these cases are being disposed of by this common judgment.2. In his application and writ petition, the petitioner Amrit Pal Singh has averred, in short, as follows. He is the owner of the Truck No.HR-26/0492. He has gi...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (2003)133STC44Tribunal
1. The above listed five applications for revision were filed under Section 15 of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the RST Act") before the Rajasthan High Court which with the coining into force, and in terms of Sections 7 and 15, of the Rajasthan Taxation Tribunal Act, 1995 stood transferred to this Tribunal and are directed against judgment dated April 16, 1994 of the Rajasthan Sales Tax Tribunal [as the Rajasthan Tax Board was then known and hereinafter referred to as "the Board"] dismissed by a single order five appeals of the present petitioner against a judgment dated March 29, 1988 of the Deputy Commissioner [Appeals] ["D.C. Appeals", for short] allowing by a single order five appeals of the respondent against assessment orders made by the petitioner.2. The applications listed at S.Nos. 1,2 and 5 pertain respectively to the years 1984-85, 1981-82 and 1983-84 and relate to assessment orders made by the petitioner on November 20, 1987 under Section 9...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (2003)133STC555Tribunal
1. This revision petition has been filed under Section 86(1), Rajasthan Sales Tax Act, 1994 (in short, the "old Act") (sic) read with Section 7, Rajasthan Taxation Tribunal Act, 1995 against the order of the Rajasthan Sales Tax Tribunal, Ajmer (now Rajasthan Tax Board) (in short, "Tax Board") dated August 22, 1995 by which it has dismissed the second appeal and confirmed the order of the Deputy Commissioner (Appeals), maintaining the reassessment order passed under Section 12 of the old Act in respect of the assessment year 1986-87.2. The facts of the case giving rise to this revision petition may be summarised thus. The petitioner sells medicines, drugs, pharmaceutical products and sanitary napkins. Regular assessment order relating to the assessment year 1986-87 was passed under Section 10(3) of the old Act on June 3, 1988, taxing sanitary napkins at the residuary rate of 8 per cent. Notice under Section 17 of the Act was issued in respect of the said assessment year for revising th...
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