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1996 (6) TMI 313 - RAJASTHAN TAXATION TRIBUNALExtract: .......he CST Act does not and cannot arise, the provisions of section 9(2) of the CST Act notwithstanding. As a consequence if in the matters listed in the cause title only CST is involved, we have no jurisdiction, if an element of RST is involved we are free to decide that aspect leaving the parties free to approach the High Court for the CST component.
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