Bharucha, J. - (1.) The assessee manufactures cement at Chittorgarh in the State of Rajasthan. It purchased dumpers for the purposes of its operations in the State of Rajasthan. The purchase was made in the State of Tamil Nadu. Tax was paid thereon under the provisions of the Central Sales Tax Act. When the dumpers were transported into Rajasthan, entry tax was demanded thereon under the provisions of the Rajasthan Tax on Entry of Motor Vehicles Into Local Areas Act, 1988 ('the said Act'). The assessee claimed rebate of the tax under the Central Sales Tax Act that it had paid on the dumpers, invoking the provisions of S. 4(2) of the said Act. Upon a demand being raised by the assessing authority, without giving to the assessee the benefit of such rebate, the appellant filed a writ petition in the High Court of Rajasthan for a direction to the taxing authorities to give the same. The writ petition having been transferred to the Rajasthan Taxation Tribunal, it was dismissed by the judgment and order which is under challenge.
(2.) The said Act provides for the levy of tax on the entry of motor vehicles into local areas of the State of Rajasthan for use and sale therein. The incidence of tax is provided for under S. 3 which states that a tax on the purchase value of motor vehicles shall be levied and collected if entry of the motor vehicles is effected into the local areas of the State for use or sale therein at such rate or rates as had been notified for motor vehicles under the Rajasthan Sales Tax Act, 1954. For our purposes, the relevant provision is Section 4(2). Section 4 provides for deduction in tax liability and sub-section (2) thereof reads thus: "4(2) The amount of tax leviable under this Act shall subject to such conditions as may be prescribed, be reduced to the extent of the amount of tax paid, if any, under the law relating to General Sales Tax as may be in force in any other State or Union Territory by an importer who, not being a dealer registered under the provisions of the Rajasthan Sales Tax Act, 1954 (Act No. 2 of 1954), had purchased the motor vehicle in that State for his own use."
(3.) The question is whether "the law relating to General Sales Tax as may be in force in any other State or Union Territory" includes the Central Sales Tax Act.;