- (1.) Instant civil sales tax revision petition has been filed under Section 86 of the Rajasthan Sales Tax Act, 1994 challenging the order dated 10.05.2005 passed by the Rajasthan Tax Board, Ajmer in Appeal No. 652/2004/Jodhpur, communicated to the Commissioner, Commercial Taxes, Jaipur on 13.06.2005. Although at the time of admitting this petition question was to be framed because the revision petitioner under Section 86 of the Act of 1994 can be entertained upon legal question.
(2.) Learned counsel for the petitioner submits that as per facts of the case, the respondent being the selling dealer sold certain plaint and machinery to M/s. Pitti Cement Industries through their bills No. 164, 165 and 28, dated 18.12.1995 without charging any tax under the State Government notification dated 27.03.1995 against declaration ST-17.
(3.) The Assessing Authority while originally assessing the respondents to tax granted exemption on the above sale of plant and machinery as per notification of the State Government dated 27.03.1995. An audit objection was however raised upon which the Assessing Authority felt that the assessee could have sold such plant and machinery only under notification dated 06.12.1990 and since they did not have the exemption certificate issued under the notification dated 06.12.1990 on the date when they sold the plant and machinery to the purchasing dealer, they were not entitled to claim tax exemption on the impugned sale of plant and machinery, therefore, reopened the earlier assessment under Section 30 of the Act and re-assessed the turn over by charging tax and interest thereon.;