1989 (5) TMI 302

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....s Tax Act, 1954 as amended by the 1984 Act are against the order passed in appeals by the Rajasthan Sales Tax Tribunal. This common order shall dispose of both the above revisions relating to the same dealer and arising out of a common order passed by a Division Bench of the Rajasthan Sales Tax Tribunal in two special appeals under section 14(4A) of the Rajasthan Sales Tax Act, 1954. The dealer....

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....ention and that view was upheld up to the stage of revision decided by a single Member of the Tribunal. However, in the special appeals filed before a Division Bench of the Tribunal contrary view has been taken in favour of the dealer. Hence these revisions by the Revenue. There is no controversy that the real point for decision is whether the contract between the dealer and the customer was a ....

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....her authorities up to the single Bench of the Tribunal held that the contract was one and indivisible, i.e., of the former category, while the Division Bench of the Tribunal has held it to be of the latter category. The question is whether there is any ground for interference in this revision. Learned counsel for the dealer contended that the finding is one of fact based on appreciation of evid....

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....the accounts also showed that the expenses incurred on both paper and printing were shown together. The effect of these entries made by the dealer in his register was considered by the assessing authority before reaching the conclusion that the contract was a single contract which was indivisible. The finding of the assessing authority was affirmed up to the stage of hearing of the matter by a sin....