1992 (1) TMI 130

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....85 in W.P. No. 586/85 and order dated 13-5-1985 in Special Appeal Nos. 111 and 112 of 1985. The writ petitions before the High Court were filed questioning the validity of the two provisional assessment orders made on 29th October, 1984 under Section 7B of the Rajasthan Sales Tax Act, 1954. The first order related to the period 1st September, 1983 to 31st December, 1983. The assessing officer was ....

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....t from payment of tax in view of certain Govt. notifications exempting the turnover of similar goods under the local sales tax law. This was on the ground that when the goods are exempt from tax under the local Act, by virtue of the provisions of Section 8(2A) of Central Sales Tax Act, 1956, the benefit of the exemption would be available even in respect of inter state sales as such. But the High ....

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....e learned Counsel, these notifications now give exemption from payment of sales tax even in respect of the inter state sales affected by the appellants in view of the retrospective operation given. Since these Government orders came to be passed during the pendency of the appeal, the assessing authorities had no occasion to consider whether the appellants are eligible for the exemption under the s....

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....ion specially in view of the latter exemption notifications made in this case with retrospective operation and the writ petitions were only about the provisional assessments under Section 7B. Accordingly, we dispose of these appeals with the direction that the assessing officer will now take up the matter and make final assessment orders in accordance with law. We leave open all the questions of l....