TaxTMI 
TaxTMI 
1996 (12) TMI 356
X X X X Extracts X X X X
X X X X Extracts X X X X
....for revision filed under section 15 of the Rajasthan Sales Tax Act, 1954 ("RST Act", for short) before the Rajasthan High Court stood transferred to this Tribunal with the coming into force of the Rajasthan Taxation Tribunal Act, 1995 in terms of sections 7 and 15 of that Act. 2.. The application is directed against judgment dated November 29, 1986 of the Rajasthan Sales Tax Tribunal (as the Raja....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 10, RST Act. It mentioned that with respect to interest under section 11B, RST Act action would be initiated separately. By an order dated February 16, 1978 under section 11B, RST Act the interest payable was assessed by the assessing authority to be Rs. 544.60. By another order dated October 26, 1983 the assessing authority assessed the interest with respect to the same assessment period to be R....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t, which pertained to rectification of mistakes and provided for a period of limitation of four years. The order of the assessing authority of October 26, 1983 was therefore barred by time as well. This aspect of the matter has been raised in the application for revision. It is contended that the order of October 26, 1983 cannot be treated as an order under section 17, RST Act; that it was merely....