1987 (7) TMI 545

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....th February, 1979, in a revision against the order dated 14th July, 1978 of the Additional Commissioner, Commercial Taxes, Jaipur passed under section 12A of the Rajasthan Sales Tax Act, 1954. The Additional Commissioner held that the dealer was not entitled to the exemption from purchase tax by virtue of Notification No. F. 5(103) F.D. (C.T.)/66 dated 5th October, 1966, since the conditions for g....

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....uch a facility, and it was only for this limited purpose during the process of manufacture of the ornaments that the same were sent out of the State of Rajasthan and then received back for ultimate user within the State of Rajasthan. It is urged by the learned counsel for the department that since a part of the process of manufacture of die-casting was not performed within the State of Rajasthan, ....