1997 (2) TMI 522

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... JAIN (Chairman).-This application for revision was filed in the Rajasthan High Court, Jaipur. On the establishment of this Tribunal, it stood transferred to it under section 15, Rajasthan Taxation Tribunal Act, 1995. It has been filed against the order of the Rajasthan Sales Tax Tribunal (now Rajasthan Tax Board, Ajmer) dated October 28, 1986 by which it has allowed the second appeal and directed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ommissioner (Appeals), Commercial Taxes, Kota. 3.. It has been contended by the learned counsel for the department that the Rajasthan Sales Tax Tribunal (now Rajasthan Tax Board), Ajmer has seriously erred to allow the second appeal and to direct the assessing authority to refund the amount of Rs. 86,212 as the assessee has failed to prove that the incidence of tax was not passed to its custome....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or any part thereof is subsequently found to be not payable by such person or dealer, a refund of such amount or any part thereof can be claimed only by the person from whom such person or dealer had actually realised such amount whether by way of tax or otherwise and the period of limitation provided in the proviso to sub-section (1) of section 23, shall apply to the aforesaid claims: Provided....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....authority, the respondent produced the affidavit of Sri S.C. Baijal, Manager (Accounts) to the effect that the amount of sales tax paid to the Indian Oil Corporation in purchasing HSD oil during the year 1979-80 was not passed as such upon any person and the assessee-respondent suffered its incidence. The assessing authority and Deputy Commissioner (Appeals), did not believe this affidavit without....