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2013 (10) TMI 303 - RAJASTHAN HIGH COURTDiscredit the exemption on purchase of material by declaration of ‘C’ Form out of the State - Interpretation of Section 4(2)/15 - Tax rebate on purchase of material - The assessing authority, while making assessment, added the transportation charges and profit on the goods purchased from outside Rajasthan on declaration ‘C’ and also imposed surcharge and interest on the ground that the assessee had not complied with the Condition No.4 of the Notification dated 28.04.1993 issued by the State Government under Section 4(2) of the Rajasthan Sales Tax Act 1954 - Held that:- There remains no quarrel that any notification issued under the Act of 1954 cannot discredit the rebate claimed by an assessee on purchase of material by declaration under ‘C’ form in adherence of the Act of 1956. There cannot be two opinion that the Act of 1994 and the Act of 1956 are separate and distinct enactments covering different spheres, and any notification issued under the Act of 1994, therefore, ipso facto cannot be applied vis-à-vis a transaction for which tax rebate is claimed by the assessee within the four corners of the Act of 1956. The concurrent finding of fact arrived at by both the Courts below in the given circumstances has persuaded this Court not to concur with an illogical conclusion of the assessing authority. - Decided against Revenue.
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