- (1.) THESE two revisions involve common questions of law and facts and hence, they were heard together and are being disposed of by a common order.
(2.) THE brief facts giving rise to these revisions are : that the respondent is a dealer under the provisions of Rajasthan Sales Tax Act, 1954. During the course of its assessment for the assessment years 1990 -91 and 1991 -92, the assessing officer noticed the fact that certain turnover of saris which has been claimed to be a sale in the course of inter -State trade and commerce has been consigned to different places in the name of self or other dealers but however, the consignee's name in respect of such transmission of goods has been shown to be K.K. Shah and Co., Pali and, therefore, he drew the inference that the respondent -assessee has sold the goods to K.K. Shah and Co., Pali and thereafter K.K. Shah and Co., Pali had despatched the goods to various places either to itself or to other parties. So far as transaction between respondent -assessee and K.K. Shah and Co. was concerned, it was completed at Pali and it was an intra -State transaction and not a sale in the course of inter -State trade and commerce. Therefore, the assessing officer levied the tax on packing material by having recourse to proviso to Section 5(1) of the Act. The respondent -assessee claimed that K.K. Shah and Co. is a registered dealer of Bombay, from whom, he has received orders of purchases. He sold goods to K.K. Shah and Co., Bombay and all his bills have been issued in the name of K.K. Shah and Co., Bombay. The goods have been sent to different parties whether K.K. Shah and Co., or other parties, at the instance of said buyer as per its instructions. The bilties were prepared in the name of K.K. Shah and Co., because the goods were sold to K. Shah and Co., Bombay and they had been despatched to respective destinations as per the instructions of K.K. Shah and Co., Bombay and, therefore, to identify the goods as having been consigned as per instructions by K.K. Shah and Co., the consignor's name was shown as K.K. Shah and Co. However, the goods have moved out of the State of Rajasthan as an integral part of the sale transaction between respondent -assessee and K.K. Shah and Co., Bombay.
(3.) THIS plea of the respondent -assessee found favour with the Deputy Commissioner (Appeals) (appellate authority) as also with the Rajasthan Tax Board, Ajmer, vide their orders dated June 20, 1995 and April 15, 1998 respectively. Hence these revisions by the Revenue.;