2016 (11) TMI 1194

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....he order dt.13/07/2011 passed by the Rajasthan Tax Board dismissing the appeal of the Revenue. 2. Brief facts noticed are that the respondent- assessee has been granted registration by 'Khadi Village Industries Commission' (KVIC) to sell goods as per the said registration which was granted vide Certificate No.6476 dt.27/02/2004 for the period from 19/05/2001 to 31/03/2004. The registratio....

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....n the notification which was relied upon by the assessee and held that the claim is reasonable and allowed the relief. It was also noticed that the assessee had also claimed that it had sold certain goods under 'C Form' and therefore, taking into consideration the principles of natural justice, directed that if the assessee files the 'C Form' before the AO within one month and if i....

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....der of the Tax Board. 6. I have considered the arguments advanced by learned counsel for the petitioner and have gone through the order impugned as well as the other orders and the material available on record. 7. Admittedly, the assessee has been found registered under the KVIC and registration with KVIC was to promote such small entities so that the village people involve themselves in the dev....

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.... letter was given to the assessee on the basis of which the goods were to be sold without any tax and the assessee issued bills for sale of goods putting seal on it to the effect to exemption of tax by Khadi Board. Both the appellate authorities also took into consideration the notification of the Commissioner dt.26/05/1995 which clarified that there shall be no sales tax where such entities are r....