1988 (12) TMI 316

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..... three questions arise-for determination from the revisional order of the Rajasthan Sales Tax Tribunal dated 2nd January, 1987. The first question was whether the transactions entered into by the petitioner were only works contracts or transactions of sale of tiles and bricks. The second question was whether the assessing authority should have proceeded under section 12 of the Rajasthan Sales Tax A .....

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..... urged that he has filed special appeal against the judgment of the learned single Judge in Writ Petition No. 554 of 1983 which is still pending. It was admitted that no stay order was obtained by the petitioner in this special appeal staying the proceedings before the Commercial Taxes Officer, Bikaner. In such circumstances, the assessing authority, the Deputy Commissioner of Appeals and the Sales .....

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..... pending against the order of the single Judge dated 17th April, 1984, the assessing authority will obviously give effect to the decision of the Division Bench which may ultimately be given in the petitioner's appeal. I am, therefore, of the view that no question of law arises out of the impugned order of the Tribunal in both these Sales Tax Reference Nos. 308 of 1987 and 309 of 1987. Both these .....

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