1992 (4) TMI 226

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....nder section 15(1) of the Rajasthan Sales Tax Act, 1954 (hereinafter called as "the Act") raising the following questions of law: (1) Whether, on the facts and circumstances of the present case, when the Tribunal held that the non-petitioner had no jurisdiction to assess the petitioner and the assessment order and appellate order were set aside, the Tribunal could have remanded the case back fo....

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....the Tribunal is correct in holding that the petitioner is a dealer carrying on the business within the meaning of section 2(cc) of the Rajasthan Sales Tax Act? At the time of hearing of the arguments, the learned counsel for the petitioner has submitted that the order of the Tribunal is dated June 7, 1986, in which the matter was remanded for fresh assessment by the Tribunal to the Commercial Taxe....

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....arned counsel were heard. The submission of Mr. Bapna is that he is not in a position to state as to whether the fresh assessment in order to give effect to the order of the Sales Tax Tribunal dated June 7, 1986, has been passed or not, and as such he cannot make any statement in this regard. It is, however, stated that if the order has not yet been framed within a period of 2 years from the date ....