1988 (12) TMI 329

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....sed by the Rajasthan Sales Tax Tribunal (hereinafter referred to as the "Tribunal"). The brief facts giving rise to this revision petition are that a notice was given by the Commercial Taxes Officer under section 12 of the Rajasthan Sales Tax Act (hereinafter referred to as an "Act") for reopening of the assessment of the assessee on the ground that the assessee is not entitled to benefit of th....

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....ppeals), by his order dated 13th July, 1984, affirmed the finding of the Commercial Taxes Officer. Aggrieved against this the assessee approached the Tribunal by filing the revision and the learned Tribunal by its order dated 23rd May, 1987, set aside the order of both the courts below and quashed the demand. Aggrieved against this the State has filed the present revision petition.   Th....

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....e India since there was neither any contract nor statutory provision binding petitioners to export cotton bales nor was there any binding agreement between local dealers and the petitioners to export cotton by the petitioners such purchases, held for purpose of export and the petitioners, not exempt from purchase tax under the Rajasthan Sales Tax Act or Central Sales Tax Act (paras 6 to 8)." In....