1989 (1) TMI 330

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.... Tax Act, 1954, against the order dated April 23, 1987, passed by the Rajasthan Sales Tax Tribunal, in an appeal against the order of the assessing authority. This revision is similar to Assistant Commercial Taxes Officer v. Laxmi Misthan Bhandar [1989] 74 STC 260 (Raj); [1988] 25 STL 123 (Raj) and the period of assessment in this case also is prior to 2nd February, 1983, on which date the Fort....

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....(2) of section 6 of the Constitution (Fortysixth Amendment) Act, 1982 clearly provides exemption where the tax has not been collected on such supply between the period specified therein. It is only such transactions and by such assessees for this period prior to 2nd February, 1983 that the Tribunal rendered its decision by the impugned order. Sub-section (2) applies 'notwithstanding anything conta....