1975 (10) TMI 53

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ipur dt. 27th Feb., 1973, and has arisen in the following circumstances. 2. The assessment of the dealer (non-applicant here) for the year 1967-68 was made by the CTO, Special Circle Jaipur on 22nd Jan., 1969. Tax at the rate of 1 per cent was levied on the inter-State Sales of Jawar and bajra of the order of Rs. 1,40,12,359. The dealer submitted an application to the assessing authority u/s 17....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... question. He further held that the delay of two years in filing the rectification application was also against the applicant. The dealer went up in appeal to the Dy. CIT (A-I), Jaipur against this order of the assessing authority. 3. After examining the various issues involved in this case the Dy. CIT (A) arrived at the finding that the dealer had not collected any CST on the sales of jawar an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and rectified the mistake in the assessment which was appeared on the fact of the record. This assessing authority has come up in revision before the Board against this order. 4. We have heard the learned Counsel for the parties and have also perused the record of this case. 5. The learned departmental representative contended that the assessing authority had not granted exemption in this c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erefore, it should be uphold. He cited rulings reported in 1973(32) STC 399 and 1975(35)-STC-459 in support of his contention.  6. We have considered the matter. Sec. 10 of the CST Act provided for an exemption from liability to pay tax in certain cases. It is, no doubt, that the assessee should bring his case within the provisions of s. 10(1) of the CST Act in order to take benefit of the....