2015 (10) TMI 973

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....titioner ORDER The Deputy Commissioner (Appeals) I, Commercial Taxes, Jaipur vide order dated December 14, 2001 dismissed two appeals bearing No. 208/CST/2001-02 and No. 209/CST/2001-02, filed by the assessee against the orders of the assessing authority. Aggrieved of the order passed by the Deputy Commissioner (Appeals), the respondent assessee filed two second appeals, bearing No. 238/2002....

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....wer (HP) under Notification No. F.4(1)FD/TaxDiv/2000-361 dated June 19, 2000 under section 15 of the Rajasthan Sales Tax Act, 1994 (hereinafter "the Act of 1994") was general or conditional in nature. In the event of the exemption being general in nature the assessee was entitled to exemption from tax qua the goods in issue even in respect of inter-State sales by virtue of section 8(2A) of the Cen....

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.... petition was dismissed by this court for nonprosecution in the presence of the counsel on February 13, 2008. No steps were taken by the Revenue for recall of the order dated February 13, 2008 and the order has attained finality over the last about six years. 3. The present revision petition is directed against the decision of the Rajasthan Tax Board in the other Appeal No. 238/2002/Jaipur deci....

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....ly 10, 2002 has attained finality. The honourable Supreme Court in the case of Municipal Corporation of City of Thane v. Vidyut Metallics Ltd. [2009] 20 VST 680 (SC); [2007] 8 SCC 688 has held that even though each assessment year in respect of tax liability is an independent event as against other year, yet if the nature and character of the transaction remains the same, the character of the tran....