1992 (12) TMI 214

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....3), Jaipur and the turnover of Rs. 25,29,126, 7,20,523 and 32,100 in respect of inter-State sale of pulses was subject to tax at 2 per cent. Against this order an appeal was preferred to the Deputy Commissioner (Appeals) which was partly allowed and it was contended that the rate of tax on sale of pulses is payable at 1 per cent because the notification dated March 9, 1970 was superseded by notification dated April 26, 1972 which was rescinded by notification dated May 9, 1972 and accordingly the notification dated March 9, 1970 was revived and as such the tax is payable at 1 per cent. This contention was not accepted by the Deputy Commissioner (Appeals). The assessee challenged this order before the Board of Revenue under section 14 of the....

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....n dated April 26, 1972 by notification dated May 9, 1972 and the provisions of General Clauses Act are not applicable in view of the judgment of the apex Court in State of Orissa v. Titaghur Paper Mills Co. Ltd. [1985] 60 STC 213 and of the Karnataka High Court in Jyothi Home Industries v. State of Karnataka [1987] 64 STC 208. It is submitted that in view of these decisions, the decisions given in the cases of Mahesh Industries (S.B. Civil Writ Petition No. 149 of 1973 decided on March 19, 1986) and Sanganer Dal & Flour Mills (S.B. Sales Tax Revision No. 57 of 1987 decided on July 10, 1987) require reconsideration. 5.. In S.B. Civil Writ Petition No. 149 of 1973 (Mahesh Industries v. Union of India) it was held by this Court that the not....

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....replace the previous notifications by new notifications. By repealing and replacing the previous notifications by other notifications, the result was to wipe out any liability accrued under previous notifications. 8.. The matter with regard to the application of tax at the relevant point of time is covered by the decision of Supreme Court in International Cotton Corporation (P.) Ltd. [1975] 35 STC 1 and following the same it is held that the subsequent amendment in the Schedule of Rajasthan Sales Tax Act shall be applicable to Central Sales Tax Act and the law as prevailing at the relevant time in the State will have to be seen for the purpose of section 8(2A) of Central Sales Tax Act. 9.. In Jyoti Home Industries v. State of Karnatak....