2011 (11) TMI 575

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...., 2009, passed by the Rajasthan Tax Board whereby the Tax Board was pleased to remand back the matter to the Deputy Commissioner (Appeals) to decide the issue with regard to the set-off which the respondent-assessee was entitled to on the tax found payable with reference to the diesel purchased as raw material by the assessee in the light of the notification dated September 13, 1989. Section 86 o....

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....of the Act of 1994 provides for an appeal to the Tax Board. In terms of sub-section (6) of section 85 of the Act of 1994, it is provided that the Tax Board may admit an appeal or permit the filing of memorandum of cross-objections even after the expiry of the period of limitation. In terms of sub-section (11) of section 85 of the Act of 1994 it is provided that the Tax Board shall, after giving bo....