1997 (10) TMI 387

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....n filed before the Rajasthan High Court stood transferred to this Tribunal with the coming into force of the Rajasthan Taxation Tribunal Act, 1995 and is directed against the judgment dated August 2, 1994 in appeal No. 34/91/ST/ Chittorgarh of the Rajasthan Sales Tax Tribunal (as the Rajasthan Tax Board, hereinafter referred to as the Board, was then known) upholding the judgment dated November 30....

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....-30 dated September 25, 1985 similar exemption was granted with effect from April 1, 1985 till March 31, 1990. Therefore, there was no exemption available from April 1, 1984 to March 31, 1985. As by the assessment order dated January 16, 1988 the respondentassessee was allowed exemption on the sale of the machinery even for the period for which no exemption was available the AA rectified it under ....