1980 (2) TMI 233

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....was delivered by LODHA, C.J.-These are two connected applications under section 15(2)(b) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as the Act). The parties are the same, so also the points arising therein. Only the assessment periods are different. The period in case No. 42 of 1979 is from 27th October, 1973, to 13th November, 1974, and in case No. 43 of 1979 from 8th Novemb....

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....evisions before the Board of Revenue for Rajasthan, which, by a common order dated 28th April, 1978, allowed both the revisions and held that, "neel" was not a pigment and was, consequently, taxable at the rate of 7 per cent. Dissatisfied with the order of the Board the assessing authority filed applications under section 15(1) of the Act for stating a case and referring the question of law ari....

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....order of the Board. In this connection, it may be pointed out that a question of law cannot be said to have been finally settled unless there is a decision on the point either by this Court or the Supreme Court. An earlier decision of the Board cannot be taken to conclude the matter finally. It is remarkable that in case No. 42 of 1979 the Board has held on merits that "neel" is a pigment but out ....