1998 (11) TMI 622

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....inst the order dated December 26, 1986 of the Rajasthan Sales Tax Tribunal (as the Rajasthan Tax Board hereinafter referred to as "the Tax Board", was then known) in appeals Nos. 81 and 85/85/Udaipur/ 70-71 and 71-72 which originally were revisions before the Board of Revenue (BOR) as provided for under the law at the time and bore Nos. 4 and 5 of 1981 and which were transferred to the Tax Board. 2.. The petitioner-assessee deals in pesticides and had entered into a contract with the Director-General of Food and Civil Supplies, Government of Punjab, Chandigarh. Various orders were placed on the assessee by the latter. In pursuance of these orders the assessee entered into a contract with M/s. Excel Industries, Bombay, whereby M/s. Excel ....

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.... in Rajasthan. The assessee's appeal to the Deputy Commissioner (Appeals) was dismissed on October 30, 1980. The assessee thereupon preferred a revision under the law as it then stood before the BOR which was transferred to the Tax Board, on its coming into existence, to be disposed of as a revision which came to be dismissed by the Tax Board's impugned order. 4.. We have heard the learned counsel for the parties and considered the material on record. 5.. Admittedly, the goods never entered the territory of the State of Rajasthan. 6.. In State of Andhra Pradesh v. Suvarna Enterprises [1992] 85 STC 120 (AP), the facts were that M/s. Suvarna Enterprises were dealers in cotton in Nandyal in Andhra Pradesh claimed exemption on a portio....