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of <h1>High Court Upholds Second Objection on Sales Tax Act Applicability</h1> The High Court dismissed the reference applications, upholding the second preliminary objection regarding the applicability of the Rajasthan Sales Tax Act ... - Issues:1. Barred by limitation - filing of applications under section 15(1) before the Board of Revenue2. Applicability of Rajasthan Sales Tax Act in assessments under the Central Sales Tax Act, 1956Analysis:1. The judgment pertains to connected references by M/s. Man Industrial Corporation Ltd. regarding assessments for the years 1958-59 and 1959-60 on inter-State sales governed by the Central Sales Tax Act, 1956. The Deputy Commissioner discovered an error in tax rate application and directed reassessment under section 12 of the Rajasthan Sales Tax Act, 1954. The dealer filed revision applications to the Board of Revenue under section 14, which were allowed. The State filed reference applications under section 15(1) before the Board, later moved to the High Court due to the Board's delay. The first preliminary objection raised was regarding the limitation period for filing under section 15(1), which was within limitation post-amendment, thus dismissed.2. The second preliminary objection concerned the applicability of the Rajasthan Sales Tax Act in assessments under the Central Sales Tax Act, 1956. The argument was based on retrospective amendment by the Central Sales Tax (Amendment) Act, 1969. The Rajasthan Act as of 1st July, 1957, was considered applicable for assessments under the Central Sales Tax Act. The contention that the Rajasthan Act as amended in 1969 should apply was rejected, as the Amendment Act did not specify such applicability. Consequently, the second preliminary objection was upheld, and the reference applications were dismissed with costs.In conclusion, the High Court dismissed the reference applications, upholding the second preliminary objection regarding the applicability of the Rajasthan Sales Tax Act in assessments under the Central Sales Tax Act, 1956. The judgment clarified the retrospective amendment's impact and emphasized the specific provisions governing such assessments.
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