COMMERCIAL TAXES OFFICER Vs. MANI LAL AND CO

JUDGEMENT

(1.) THIS revision petition has been filed by the assessing authority under section 15 (2) of the Rajasthan Sales Tax Act, 1954, raising the following question of law arising out of the order of the Board of Revenue : " Whether, in the facts and circumstances of the case, the Board of Revenue was justified in setting aside the levy of tax made by the assessing authority under section 2 (s) (iv) of the Rajasthan Sales Tax Act ?"

(2.) THE brief facts of the case are that the assessee is having its branches at Delhi and Bombay and in respect of the assessment year 1976-77, "c" forms of Rs. 4,05,513 were submitted before the assessing authority. But the assessing authority found that the said "c" forms had been issued by the Bombay and Delhi branches as incorporated in the registration certificate of the assessee and therefore, held that the transaction is not a sale but only branch transfer. Since the goods so transferred were purchased against the form S. T. 17 from the manufacturer without payment of any tax, the assessee was held liable for payment of purchase tax in respect of such purchases.