- (1.) This revision petition has been filed by the Revenue aggrieved by the judgment dated 18.12.2002 passed by the Rajasthan Tax Board, Ajmer, ('Tax Board') whereby, the appeal filed by it against the order dated 02.05.1995 passed by the Dy. Commissioner (Appeals), Commercial Taxes, Jodhpur ['DC (Appeals)'] has been dismissed.
(2.) The facts in brief are that the Assessing Authority ('the AA') while assessing the respondent-assessee for the quarter 01.12.1991 to 31.03.1992 (1991-92) noticed that the assessee had purchased goods from the unregistered dealers and supplied it against Form-H to the exporter, who in turn, sold it in the course of export outside the country. The AA felt that since the goods sold were purchased from unregistered dealers, the assessee was liable to pay purchase tax under Section 5A of the Rajasthan Sales Tax Act, 1954 ('the Act'). Consequently, vide assessment order dated 04.04.1994 levied purchase tax in a sum of Rs.43,998/- and imposed interest amounting to Rs.20,245/-.
(3.) Aggrieved by the assessment order dated 04.04.1994 the assessee filed an appeal before the DC (Appeals), who vide order dated 02.05.1995 allowed the appeal and set aside the assessment order dated 04.04.1994. The DC (Appeals) was of the opinion that the assessee was entitled to benefit of Notification S.O.181 dated 07.03.1994 as amended by S.O.430 dated 27.03.1995, whereby, purchase of all goods made upto 31.03.1995 by a registered dealer liable to pay tax under Section 5A of the Act was exempted from tax.;