https://www.taxtmi.com/caselaws?id=71177 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. en-us Thu, 30 Oct 1975 00:00:00 +0530 Thu, 21 Apr 2011 17:12:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71177 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. Case-Laws Income Tax Thu, 30 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71177