COMMERCIAL TAXES OFFICER SPECIAL CIRCLE SRIGANGANAGAR Vs. KOTAK AND COMPANY

JUDGEMENT

(1.) THIS revision petition is directed against the order dated 23rd May, 1987, passed by the Rajasthan Sales Tax Tribunal (hereinafter referred to as the "tribunal" ). The brief facts giving rise to this revision petition are that a notice was given by the Commercial Taxes Officer under section 12 of the Rajasthan Sales Tax Act (hereinafter referred to as an "act") for reopening of the assessment of the assessee on the ground that the assessee is not entitled to benefit of the exemption granted by the Notification dated 28th March, 1960, issued under section 4 (2) of the Rajasthan Sales Tax Act.

(2.) THE case of the assessee was that he purchases the cotton and sends them to the various places and to his office at Bombay for exporting to the foreign buyers. THErefore, he is entitled to the benefit of the Notification dated 28th March, 1960. Similar question came up before this Court also in Bombay Cotton (P.) Ltd. v. State of Rajasthan 1979 RRD 233. THE Commercial Taxes Officer decided the matter on the basis of the aforesaid judgment and raised the tax liability to the extent of Rs. 9,895. 76 by his order dated 15th May, 1980.