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1971 (10) TMI 86 - SC - VAT and Sales TaxWhether on the facts and circumstances of the case the sales of cotton yarn and staple fibre yarn made to various dealers in Jaipur and other parts of Rajasthan by the respondent-firm by endorsing the railway receipts in their favour, are taxable under section 3(b) read with explanation 1 of the Central Sales Tax Act? Held that:- Appeal allowed. The question of law, the appellant wanted the Tribunal to refer to the High Court did arise from the order of the Board of Revenue and the Board of Revenue was not justified in refusing to refer that question to the High Court. We are also of the opinion that the High Court was not justified In rejecting the application of the appellant.
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