TaxTMI 
TaxTMI 
1962 (3) TMI 76
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....ovisions of section 15(3A) of the Rajasthan Sales Tax Act, 1954 (hereinafter to be referred to as "the Act "): "Whether, on the facts and in the circumstances, of the case, the Board of Revenue was right in holding that the cotton thread used for kite flying was not different from sewing thread and was taxable at a fixed rate and not at the general rate?" The above reference has been treated as ....
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....read for flying kites is a sewing thread and is liable to tax at 2 per cent. On the basis of this judgment of the Board of Revenue, an application under section 17 was moved and the Deputy Commissioner (Appeals) considering the matter as falling within the purview of "mistake apparent on record" rectified the appellate order and held that the tax is leviable at the rate of 2 per cent only. Against....
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....e authority was justified in rectifying the order of appeal in view of the judgment of the Board of Revenue and as such the action of the Deputy Commissioner (Appeals) in rectifying the order is in accordance with law. Regarding the rate of tax, the matter has already been considered in Revision No. 141 of 1987* in the case of the assessee itself, wherein, it has been held by this Court that if ....