2015 (10) TMI 973

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....ioner (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/Jaipur and No.239/2002/Jaipur before t....

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....D/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 Central Sales Tax Act, 1956 (hereinafter "....

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.... 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 decided on July 10, 2002. The issue agitated in....

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....able 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 transaction earlier by the orders of the court bi....