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2009 (4) TMI 894 - RAJASTHAN HIGH COURTSales tax revision - Held that:- While exercising revisional jurisdiction, scope is very limited and if any question of law arises, then, it must be formulated after mentioning the grounds. In a very casual manner, this revision petition has been filed under section 86 of the Act of 1994 having three paragraphs; and, in the fourth paragraph, questions of law have been formulated. It is very strange that in para 4, ten questions have been formulated. However, upon perusal of the whole of the revision petition including statement of facts, it is revealed that only ground is raised in para 4 of the statement of facts that the Tax Board has not appreciated the relevant provisions of law and material available on record in its proper light. For this assertion, no specific provision of law or material is pointed out by the petitioner nor any ground is raised except para 4 of the statement of fact. Therefore, no question of law arises for interference. Revision dismissed.
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