1997 (10) TMI 384

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....elivered by R.K. NAIR (Technical Member).-This is an application for revision under section 86 of the Rajasthan Sales Tax Act, 1994 read with section 7 of the Rajasthan Taxation Tribunal Act, 1995 and is directed against the judgment dated April 22, 1996 in appeal No. 456/94/ST/Jodhpur of the Rajasthan Tax Board ("the Board" for short). 2.. The petitioner-assessee was issued an eligibility c....

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....) Commercial Taxes, Jodhpur set aside the order of the AA by his judgment dated July 7, 1993. The Board set aside the judgment of the Deputy Commissioner (Appeals) and restored the order dated February 29, 1992 of the AA. 3.. We have heard the learned counsel for the parties and considered the material on record. 4.. It was contended by the learned counsel for the assessee that the EC grante....