- (1.)ALL these three references under Section 15 of the Rajasthan Sales-Tax Act, 1954 (hereinafter called the Act) raise similar questions of law and are, therefore disposed of by one judgment.
(2.)WE first of all take up Sales Tax Reference No. 41/67, Mewar Sugar Mills Ltd. v. State of Rajasthan :
(3.)MESSRS. Mewar Sugar Mills Limited (hereinafter called the Sugar Mills) is a public limited company carrying on business of manufacturing and selling sugar. The accounting year of the Sugar Mills begins from 1st August and ends on 31st July. This reference relates to the assessment proceedings for the assessment years 1957-58, 1958-59 and 1959-60. For the first two years thand Sugar Mills was assessed by the Sales Tax authorities of the State of Rajasthan both, under the provisions of the Act and also under the provisions of the Central Sales Tax Act. For the assessment year 1959-60, it was assessed only under the provisions of the act. Thus there were five assessment proceedings undertaken with respect to the aforesaid three years.
;