https://www.taxtmi.com/caselaws?id=250238 Glasses and frames used in preparing spectacles remained taxable under the Rajasthan Sales Tax Act, 1994, because incorporation into a finished article did not change their taxable character or create a new commodity exempt from tax. The earlier view on the same point was applied to the revision petitions, and the Tax Board's contrary orders were set aside. The question whether tax had already been paid on the relevant goods was treated as a factual matter requiring examination by the Assessing Authority, so the case was remanded for fresh factual determination on tax liability. en-us Tue, 10 Dec 2013 00:00:00 +0530 Sat, 05 Jul 2014 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250238 Glasses and frames used in preparing spectacles remained taxable under the Rajasthan Sales Tax Act, 1994, because incorporation into a finished article did not change their taxable character or create a new commodity exempt from tax. The earlier view on the same point was applied to the revision petitions, and the Tax Board's contrary orders were set aside. The question whether tax had already been paid on the relevant goods was treated as a factual matter requiring examination by the Assessing Authority, so the case was remanded for fresh factual determination on tax liability. Case-Laws VAT and Sales Tax Tue, 10 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250238