Central sales tax exemption turns on proof of statutory conditions and no tax collection, supporting rectification of assessment.

Exemption from Central Sales Tax on inter-State sales is available only when the statutory conditions are proved, including that no tax was collected on the sales covered by the exemption. On the facts recorded, the dealer established that no Central Sales Tax was collected on sales of jawar and bajra during the relevant period, bringing the transactions within section 10(1). Once that position was established, the assessment treating the sales as taxable became a mistake apparent from the record, permitting rectification under section 17 of the Rajasthan Sales Tax Act. The appellate view granting exemption and upholding rectification was sustained, and the revision was rejected.

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Issues: (i) Whether the dealer had established entitlement to exemption from tax on inter-State sales under section 10(1) of the Central Sales Tax Act. (ii) Whether the order was validly rectified under section 17 of the Rajasthan Sales Tax Act on the basis of a mistake apparent from the record.

Issue (i): Whether the dealer had established entitlement to exemption from tax on inter-State sales under section 10(1) of the Central Sales Tax Act.

Analysis: The relevant provision grants exemption only where the statutory conditions are satisfied. The burden under section 10(2) lies on the dealer to prove that no tax was collected under the principal Act in respect of the sales covered by section 10(1). On the facts found, the dealer had shown that no Central Sales Tax was collected on the sales of jawar and bajra during the relevant period and had brought the case within the statutory requirements for the exemption.

Conclusion: The dealer was entitled to the exemption under section 10(1) of the Central Sales Tax Act, and the finding was in favour of the assessee.

Issue (ii): Whether the order was validly rectified under section 17 of the Rajasthan Sales Tax Act on the basis of a mistake apparent from the record.

Analysis: Once the statutory conditions for exemption were established, the original assessment reflected a mistake apparent from the record. The rectification was supported by the evidence on record and the statutory scheme governing exemption from tax on the relevant inter-State sales.

Conclusion: The rectification under section 17 of the Rajasthan Sales Tax Act was valid, and the revision failed.

Final Conclusion: The appellate order granting exemption and rectifying the assessment was upheld, and the revision was rejected.

Ratio Decidendi: Where the dealer proves that the statutory conditions for exemption from Central Sales Tax are satisfied and that no tax was collected on the relevant sales, rectification of an assessment reflecting contrary treatment is justified as a mistake apparent from the record.

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