TMI Blog1988 (12) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... giving rise to this revision petition are that a notice was given by the Commercial Taxes Officer under section 12 of the Rajasthan Sales Tax Act (hereinafter referred to as an "Act") for reopening of the assessment of the assessee on the ground that the assessee is not entitled to benefit of the exemption granted by the Notification dated 28th March, 1960, issued under section 4(2) of the Rajast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ieved against this the assessee approached the Tribunal by filing the revision and the learned Tribunal by its order dated 23rd May, 1987, set aside the order of both the courts below and quashed the demand. Aggrieved against this the State has filed the present revision petition. The learned Chairman of the Tribunal without properly going to the merits of the case and the judgment of this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was there any binding agreement between local dealers and the petitioners to export cotton by the petitioners such purchases, held for purpose of export and the petitioners, not exempt from purchase tax under the Rajasthan Sales Tax Act or Central Sales Tax Act (paras 6 to 8)." In view of the categorical finding in an identical situation given by this Court it was not proper on the part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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