- (1.) THIS is a revision against the order of the Deputy Commissioner (Appeals) Excise & Taxation Jodhpur, dated 24. 10. 1962.
(2.) BRIEFLY stated the facts of the case are that the petitioners are the Sahakari Samiti of Telis who extract oil and sell the same through their Sahakari Samiti on the sale of which sales-tax has been assessed by the Sales Tax Officer. The petitioners went in appeal before the Deputy Commissioner without depositing the tax. Hence their appeal was dismissed by the Deputy Commissioner without going into the merits of the case because the tax was not deposited by the petitioners. The counsel for the petitioner has argued that they were not liable to pay sales tax on the sale of oil extracted by its own members to which the Government Advocate concedes. I, therefore accept the revision and set aside the orders of the Deputy Commissioner dated 24. 10. 1962 and the assessment of the Assistant Sales Tax Officer, Chittorgarh dated 6. 3. 1962 and remand the case to the Assistant Sales Tax Officer to further proceed according to law and ensure that the petitioners are the Sahakari Samiti of Telis who extract oil and sell the same through the Sahakari Samiti on the sale of which no sales tax is leviable. .;