TMI Blog1971 (10) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... ir favour, are taxable under section 3(b) read with explanation 1 of the Central Sales Tax Act? Held that:- Appeal allowed. The question of law, the appellant wanted the Tribunal to refer to the High Court did arise from the order of the Board of Revenue and the Board of Revenue was not justified in refusing to refer that question to the High Court. We are also of the opinion that the High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the question "whether on the facts and circumstances of the case the sales of cotton yarn and staple fibre yarn made to various dealers in Jaipur and other parts of Rajasthan by the respondent-firm by endorsing the railway receipts in their favour, are taxable under section 3(b) read with explanation 1 of the Central Sales Tax Act" to the High Court for getting the opinion of the High Court. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of the Commercial Taxes Officer. The material facts of the case are these: The assessee is a dealer in cotton yarn. They import cotton yarn from the Madurai Mills. The modus adopted by the assessee is to endorse the railway receipts in favour of other dealers in yarn in Jaipur and in other parts of the State. For their consolidated returns, they wanted that no sales tax should be levied i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and held that the turnover relating to the sales in question is not liable to be taxed. Thereafter the Commercial Taxes Officer moved the Board of Revenue for referring the question mentioned earlier to the High Court for obtaining its opinion. In our opinion, the question of law, the appellant wanted the Tribunal to refer to the High Court did arise from the order of the Board of Revenue and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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