1992 (3) TMI 320

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....than Sales Tax Act, 1954, raising the following question of law arising out of the order of the Board of Revenue: "Whether, in the facts and circumstances of the case, the Board of Revenue was justified in setting aside the levy of tax made by the assessing authority under section 2(s)(iv) of the Rajasthan Sales Tax Act?" The brief facts of the case are that the assessee is having its branch....

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....ns of section 5-A and the provisions of section 2(s) of the Rajasthan Sales Tax Act are attracted in the case. The levy of purchase tax was held justified and it was further held that since the tax has been levied on the bill amount, the purchase value may be examined by the assessing authority for the purpose of levy of purchase tax. Against this order, the revision was preferred to the Board ....

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....sel for the respondent, is that the order of the Board of Revenue is correct and there is no liability of tax on the assessee and the Central sales tax has already been deposited. I have heard the arguments of both the parties. From the judgment of the Board of Revenue, it is evident that the finding of the appellate authority as well as the assessing authority with regard to the fact that the ....