Vineet Kothari, J. - (1.) The Assessee has filed the present two revision petitions before this Court, aggrieved by the common order dated 09.05.2003 passed by the learned Rajasthan Tax Board, Ajmer in Appeal No. 268/2000 - Assistant Commissioner, Commercial Taxes, Special Circle, Bikaner v. M/s. Bikaner Woollen Mills Pvt. Ltd . and Appeal No. 10/2000 - M/s. Bikaner Woollen Mills Pvt. Ltd. v. Assistant Commissioner, Commercial Taxes, Special Circle, Bikaner respectively, dismissing the appeal No. 10/2000 filed by the Assessee and allowing the appeal No. 268/2000 filed by the Revenue.
(2.) Both the revision petitions have been heard together and are being disposed of by this common order.
(3.) The learned Tax Board had dismissed the appeal No. 10/2000 filed by the Assessee, holding that since the Assessee had collected the CST @ 2% on the branch transfers made by it of the carpet yarn from its Bikaner Branch to the Bhadoi (UP) Branch, therefore, the refund/adjustment of such CST paid cannot be allowed in the hands of the Assessee at Bikaner and the interest on such tax deposited by the Assessee shall also be leviable, in view of the amendment in Section 9(2) of the Central Sales Tax Act, 1956 by the Finance Act, 2000.;