9911796707
TMI Blog1979 (7) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for making a reference has been filed by the Assistant Commercial Taxes Officer, Ward II, Circle D, Jaipur, under section 15(3A) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act"), and arises in the following circumstances: M/s. Ramesh Leather Stores, Jaipur (hereinafter referred to as "the assessee"), is a registered dealer and the applicant, Assistant Commercial Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Taxes, Jaipur, by his order dated 13th March, 1973, partly allowed the appeal and held that the leather board sheets were taxable under entry 79 of the aforesaid notification and, thus, the general rate of 6 per cent was applicable to such goods. However, the assessee still felt dissatisfied with the order passed by the Deputy Commissioner (Appeals-I), Commercial Taxes, Jaipur, and fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law arose out of the order passed by the Board of Revenue, as to the entry in which leather board sheets fell and that the Board of Revenue should be directed to state the case and refer the question of law arising out of its order to this Court. Mr. Ghiya opposes the application for making a reference on the ground that no question of law arises in the case because in the case of "mishri", " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fer the following question of law to this Court for its decision: "Whether, on the facts and in the circumstances of the case, the Board of Revenue was right, in holding that leather board sheets, in which the assessee was dealing, fell under entry No. 12 of Notification No. F. 5(16)FD(CT)/69-II, Jaipur, dated 8th March, 1969." We have slightly reframed the question in order to bring out clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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