TaxTMI 
TaxTMI 
2002 (10) TMI 748
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....th effect from November 17, 1992. The State Government under the notification dated December 1, 1986 permitted shifting of point of tax. The relevant notification is extracted as follows: "S. No. 647: F-5(118) FD/Gr. IV/71, dated December 1, 1986. S.O.131.-In pursuance of rule 15 of the Rajasthan Sales Tax Rules, 1955, and in supersession of Finance Department Notification No. F. 5(40)FDRT/63-2, dated March 23, 1963 (S. No. 53), as amended from time to time, the State Government hereby directs that with immediate effect the tax payable under section 5 of the Act on the sale of goods manufactured in Rajasthan by any manufacturer holding a certificate of registration under the Act shall be at the following points, namely: (a) ....
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.... said notification. The relevant notification is extracted as follows: Deputy Secretary to Government FINANCE (Gr. IV) DEPARTMENT Notification Jaipur, November 20, 1991. S.O. 212.-In pursuance of rule 15 of the Rajasthan Sales Tax Rules, 1955, the State Government being of the opinion that it is expedient in the public interest so to do, hereby makes the following amendments in this Department Notification No. F. 5(118) FD/Gr. IV/71, dated December 1, 1986, namely: AMENDMENTS.-(1) In the said notification, for the existing expression "5C, 5CC or 5CCCC" in clause (b), the expression "5C or 5CC" shall be substituted. (2) At the end of the said notification the following Explanation shall be inserted, namely: "Explanation.....
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....etitioner filed a detailed reply stating, inter alia, that the Explanation which was inserted with effect from November 20, 1991 has been deleted vide notification dated March 27, 1995, as a result whereof it shall be deemed to have deleted from its inception or in other words as if the Explanation dated November 20, 1991 was never inserted in the statute. The assessing officer rejected the Explanation and passed a fresh order of reassessment dated February 28, 1998. The petitioner challenged the said order of assessment before the Rajasthan Taxation Tribunal by way of an application under section 8. The application was admitted on July 21, 1998. The Tribunal also granted interim relief in favour of the petitioner. On abolition of the Rajas....
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....medy under the statute is concerned, it has been the consistent view of the apex Court that no one can challenge before the departmental authorities constituted under the statute validity of a provision of an Act or rule or even a notification and thus in such cases an alternate remedy will not be a bar for invoking the provisions of article 226 of the Constitution of India. We are buttressed, in our view by the decision of the apex Court in Kanpur Vanaspati Stores, Kanpur v. Commissioner of Sales Tax, U.P., Lucknow reported in [1973] 32 STC 655. The same view has been taken by the division Bench of this Court in Udaipur Builder Association v. State reported in 2001 (2) WLC 724. The judgment of the learned single Judge in BSL's case (S.B. C....