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Issues: (i) Whether the exemption on sale and purchase of water pumps and diesel engines up to 10 HP granted under the notification issued under section 15 of the Rajasthan Sales Tax Act, 1994 was a general exemption so as to extend to inter-State sales under section 8(2A) of the Central Sales Tax Act, 1956. (ii) Whether the Revenue could reagitate the same issue in a subsequent revision when an earlier revision on the identical issue had already been dismissed and the Tax Board's decision had attained finality.
Issue (i): Whether the exemption on sale and purchase of water pumps and diesel engines up to 10 HP granted under the notification issued under section 15 of the Rajasthan Sales Tax Act, 1994 was a general exemption so as to extend to inter-State sales under section 8(2A) of the Central Sales Tax Act, 1956.
Analysis: The exemption related to an identifiable category of goods and was treated by the Tax Board as general in nature. Once the exemption was held to be general, the statutory consequence under section 8(2A) of the Central Sales Tax Act, 1956 was that the same exemption applied to inter-State sales of the covered goods as well. The earlier decision on the same nature and character of goods and exemption had already reached finality.
Conclusion: The exemption was general in nature and extended to inter-State sales of the goods in question, in favour of the assessee.
Issue (ii): Whether the Revenue could reagitate the same issue in a subsequent revision when an earlier revision on the identical issue had already been dismissed and the Tax Board's decision had attained finality.
Analysis: The same issue had already been raised by the Revenue in an earlier revision and that proceeding had been dismissed for non-prosecution. The earlier order had attained finality. In tax matters, where the nature and character of the transaction remain the same, a contrary view on an identical issue for another assessment year is impermissible. The principle of finality and consistency prevented reopening the settled issue.
Conclusion: The Revenue was not entitled to reagitate the identical issue, and the revision could not succeed, in favour of the assessee.
Final Conclusion: The revision petition was rejected because the exemption issue stood concluded in the assessee's favour and the settled position could not be disturbed for a similar transaction in another assessment year.
Ratio Decidendi: Where the nature and character of a tax transaction and the applicable exemption remain identical, a final determination on that issue binds subsequent proceedings on the same question, and a general exemption extends to inter-State sales under section 8(2A) of the Central Sales Tax Act, 1956.
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