1994 (12) TMI 294

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....eals mentioned in Schedule A raise a common issue, they are being disposed of by this common judgment. 3.. As agreed by the learned counsel for the parties, we have heard the matters finally. 4.. Mr. Mehta, learned counsel for the appellant, has moved an application stating that the Rajasthan Sales Tax (Amendment) Act, 1994, has been passed and the same has been published in the Extraordinary Gazette dated March 19, 1994, by which section 5(3) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act") has been substituted with effect from April 1, 1987 (annexure A). He also submits that in exercise of powers conferred by section 26 of the Act, clause (i) of sub-rule (2) of rule 29 of the Rajasthan Sales Tax Rules, 195....

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....he Rules. However, it was also observed that whatever amount of tax has been deducted or recovered after 17th November, 1992, shall either be refunded or adjusted towards the tax liability. A Division Bench of this Court in State of Rajasthan v. M.E.S. Builders Association (D.B.C. Special Appeal No. 221 of 1993 decided on May 10, 1993), held that once the substantive provision of levy of tax has been declared ultra vires and tax is not at all leviable as a necessary consequence the provisions relating to recovery of such tax also cannot be put into operation unless there is any amendment. 8.. Having gone through the case law on the point we find that earlier there was no provision to impose tax on the turnover in respect of goods involve....