1970 (5) TMI 61

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.... sales tax had been charged at the rate of 1 per cent. instead of being charged at the rate of 2 per cent. on certain inter-State sales. He accordingly directed the Sales Tax Officer to reassess the dealer under section 12 of the Rajasthan Sales Tax Act, 1954. The Sales Tax Officer issued notices to the dealer in respect of both the years and the dealer filed revision applications to the Board of Revenue under section 14 of the Rajasthan Sales Tax Act, 1954. The Board of Revenue allowed the revision applications. The State then filed two applications before the Board of Revenue under section 15(1) for making a reference to the High Court on 22nd May, 1969. The Board of Revenue having failed to dispose of the applications within 120 days t....

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....ication under section 15(1) and not the assessing authority. Section 15 of the Rajasthan Act was amended by Rajasthan Act No. 2 of 1963, which came into force on 29th March, 1963, and by that amendment the assessing authority can also make an application for reference under section 15. The learned Additional Advocate-General contends that as the Central Sales Tax Act, 1956, was amended in 1969 by the Central Sales Tax (Amendment) Act, 1969, the Rajasthan Act as it stood in 1969 is applicable in disposing of cases under the Central Sales Tax Act. This argument is untenable. Section 6 of the Central Sales Tax (Amendment) Act, 1969, runs as follows: "For section 9 of the principal Act, the following section shall be, and shall be deemed alwa....