1992 (3) TMI 333

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....5 of the Rajasthan Sales Tax Act read with section 9 of the Central Sales Tax Act, wherein the judgment of the Rajasthan Sales Tax Tribunal dated December 27, 1989 has been challenged. The facts of the case are that the assessee is a dealer under the provisions of the Rajasthan Sales Tax Act and under the Central Sales Tax Act and is engaged in the business of generation, transmission and distr....

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....taken to the Board of Revenue under section 14 of the Rajasthan Sales Tax Act and the file was thereafter transferred to the Rajasthan Sales Tax Tribunal, wherein it was converted into second appeal. The submission of the learned counsel before the Rajasthan Sales Tax Tribunal was that various items purchased were duly recorded in the registration certificate and in accordance with the decision....

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....The submission of the learned counsel for the petitioner is that the assessee is entitled to purchase the vehicles, which are used for carrying goods for generation/distribution of electric power and the certificate of the Executive Engineer dated October 31, 1987 has already been submitted in this regard and the matter stands concluded by the decision of this Court in the case of assessee, report....

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....nly for the purpose of proper maintenance of the supply of electricity and attending complaints of the consumers as such these are mainly used in distribution of electricity." On the basis of the above reply, it was considered that the said Matador is used only for carrying the employees of the Electricity Board. A bare perusal of the reply will show that the inference which has been drawn by t....