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2013 (10) TMI 1287 - RAJASTHAN HIGH COURTLevy of CST on transfer of property inter state - whether CST is payable on the component of Central excise paid on such transactions in the event of full reimbursement by the Central Government under its scheme of encouraging "deemed exports" - Held that:- In the absence of scheme/global contract which has been relied upon by Tax Board, and when the learned counsel for the petitioner assessing officer has submitted that the Tax Board, could not have relied upon the said scheme as facts of the said scheme were entirely different and this court is certainly entitled to have a look at the scheme relied upon by the assessee and cannot blindly follow the observation of the Tax Board, particularly when serious challenge has been made since beginning by the Department and, therefore, in the interest of justice, I feel that the terms and conditions of the global contract/scheme which has been relied upon by the Tax Board, needs to be looked by the Tax Board again as the Tax Board is a final fact finding authority and this court cannot express any view on the questions answered by the Tax Board, particularly when the petitioner assessing officer as referred to above is challenging and have challenged the same and when questions of law has been admitted by this court, therefore, unless and until the terms and conditions and the scheme/ global contract is not before the court, the issue cannot be decided. - Matter restored back - Decided in favour of Revenue.
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