1971 (10) TMI 86

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....th him), for the appellant.   None appeared for the respondent. --------------------------------------------------   The judgment of the court was delivered by   HEGDE, J.-After getting an adverse order from the Board of Revenue and after the Board of Revenue rejected his application for a reference of a question of law to the High Court, the Commercial Taxes Officer, 'D' Circl....

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....e wrong in holding, in the circumstances of the case, that the non- applicant in this case was liable to pay tax. It may be that the view taken by the Board of Revenue regarding the interpretation of section 3(b) of the Central Sales Tax Act may not be quite correct. The application is, therefore, rejected." From the order of the High Court it is clear that the High Court was not satisfied about ....

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....entral Sales Tax Act. The Deputy Commissioner held that only those sales which were made to dealers outside Jaipur would be inter-State sales and other sales would be intra-State sales. Aggrieved by that order, the assessee moved the Board of Revenue in revision seeking to get exemption in respect of all the sales effected by them. The Commercial Taxes Officer filed a cross-revision application ch....