TaxTMI 
TaxTMI 
1996 (8) TMI 476
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.... Tax Tribunal (as the Rajasthan Tax Board was then known and hereinafter referred to as "the Board") partially accepting the appeal of the present non-petitioner. 2.. The non-petitioner deals in Kotah stone and Cuduppah stone which he used to buy in slab form tax paid and after smoothening the rough edges if necessary resold them after polishing the surfaces. Some slabs were purchased in a polished state. The goods purchased from within the State by the nonpetitioner were against declarations in form ST 17 and those purchased from outside the State were against "C" forms. The non-petitioner purchased two stone polishing machines on January 1, 1990 and three electric motors on February 3, 1990 against declarations in form ST 17. Productio....
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....udgment partially allowed the appeal inasmuch as the tax by computing taxable turnover under section 2(s)(iv) of the RST Act and interest levied were set aside and the penalty was reduced to a nominal sum of Rs. 2,000 on the grounds that manufacturing had not commenced in the period to which the assessment related and the AA had accepted the non-petitioner to be a manufacturer in the assessments done for the subsequent periods. It was also held that section 2(s)(iv) of the RST Act applied only to raw materials not being used for the purpose mentioned in the declaration form. 5.. Hence the instant application for revision. 6.. The questions of law which according to the petitioner arise are: (i) Whether tax under section 2(s)(iv) of....
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....s based on minerals,..................... on the following conditions: (1) Only those units which will come into production between April 1, 1985 to March 31, 1990 would be eligible to avail of this facility. (2) and (5)......................... This notification shall be effective from April 1, 1985 and shall remain in force up to March 31, 1990." 8.2.1. It is not in dispute that the machines purchased by the non-petitioner commenced production only in May, 1990. This notification therefore does not cover the case of the non-petitioner. 8.2.2. It is true that by yet another Notification No. F.4(66)FD/Gr. IV/ 82-84 dated December 6, 1990 which was to be effective from April 1, 1990 to March 31, 1997 the State Government in ex....
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....invoked by the AA to apply to the facts of the instant case. 8.3.2. This notification was issued on the deletion of section 5CCCC, RST Act, with effect from September 13, 1989 and was rescind on April 1, 1991 on the insertion of section 5CC in the RST Act. 8.4. Section 2(s)(iv) of the RST Act repeatedly referred to by the authorities below reads: "(s) 'taxable turnover' means that part of turnover which remains after deducting therefrom the aggregate amount of the proceeds of sale of goods: ......................... (iv) which are taxable at a point of sale within the State subsequent to the sale by the dealer and such sale is covered by a declaration as may be required under any provision of this Act or the Rules made thereu....