Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1965 (2) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1965 (2) TMI 81 - SC - VAT and Sales TaxWhether the petitioner was a dealer within the meaning of section 2(f) of the Rajasthan Sales Tax Act, and came to the conclusion that the petitioner must be deemed to be a dealer within the said section 2(f)? Whether the sales had taken place in the course of import? Held that:- Appeal allowed and remitted. we have come to the conclusion that the High Court should not have decided disputed questions of fact, but should merely have quashed the assessment order on the ground that the Sales Tax Officer had not dealt with the question raised before him, and remanded the case. Accordingly, we allow the appeal, set aside the order of the High Court, quash the assessment order in so far as it relates to the turnover of ₹ 23,92,252-75 nP., and remit the case to the Sales Tax Officer to decide the case in accordance with law.
|