1979 (7) TMI 237

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....DWARKA PRASAD, J.-This application for making a reference has been filed by the Assistant Commercial Taxes Officer, Ward II, Circle D, Jaipur, under section 15(3A) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act"), and arises in the following circumstances: M/s. Ramesh Leather Stores, Jaipur (hereinafter referred to as "the assessee"), is a registered dealer and the ap....

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.... Deputy Commissioner (Appeals-I), Commercial Taxes, Jaipur, by his order dated 13th March, 1973, partly allowed the appeal and held that the leather board sheets were taxable under entry 79 of the aforesaid notification and, thus, the general rate of 6 per cent was applicable to such goods. However, the assessee still felt dissatisfied with the order passed by the Deputy Commissioner (Appeals-I), ....

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....e assessing authority that a question of law arose out of the order passed by the Board of Revenue, as to the entry in which leather board sheets fell and that the Board of Revenue should be directed to state the case and refer the question of law arising out of its order to this Court. Mr. Ghiya opposes the application for making a reference on the ground that no question of law arises in the ....