2000 (2) TMI 795

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....ated October 28, 1994 passed by the Rajasthan Sales Tax Tribunal, Ajmer, whereby the learned Tribunal has dismissed the appeal filed by the Revenue. 2.. The brief facts giving rise to this revision are: that the assesseerespondent sold goods vide Bills Nos. 1512 and 1513 dated March 29, 1985 to M/s. Silkyrock India Private Limited, Bangalore, for a sum of Rs. 48,298 and Rs. 66,710. These goods we....

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....rate of tax at 4 per cent. The assessing officer therefore levied tax at the rate of 10 per cent, which is applicable in the case of sale to unregistered dealer. 4.. Against the order dated November 27, 1989, the assessee preferred an appeal before the Divisional Commissioner (Appeals), who vide his order dated July 2, 1990 allowed the appeal holding that the delivery of goods was taken by the as....

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....ty in goods passed until April 10, 1985 when the buyer retired the documents from the bank after giving payment. Thus, sale to the buyer could be said to have taken place earliest only on April 10, 1985 when he acquired right to secure the goods, on which date the buyer was a registered dealer, who could buy goods against "C" forms. "C" forms have also been submitted after the firm got registered.....