1996 (12) TMI 356 - AT - VAT and Sales Tax

Summary

The Rajasthan Taxation Tribunal dismissed the revision application against the order of the Rajasthan Sales Tax Tribunal, holding that the assessing authority's order was invalid as it was against a dissolved firm and made without giving the assessee an opportunity to be heard. The Tribunal also found that the order was time-barred and could only be modified under section 17 of the RST Act. The application for revision was dismissed with no order as to costs.