TMI Blog1992 (3) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... enue: "Whether, in the facts and circumstances of the case, the Board of Revenue was justified in setting aside the levy of tax made by the assessing authority under section 2(s)(iv) of the Rajasthan Sales Tax Act?" The brief facts of the case are that the assessee is having its branches at Delhi and Bombay and in respect of the assessment year 1976-77, "C" forms of Rs. 4,05,513 were submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The levy of purchase tax was held justified and it was further held that since the tax has been levied on the bill amount, the purchase value may be examined by the assessing authority for the purpose of levy of purchase tax. Against this order, the revision was preferred to the Board of Revenue for Rajasthan and the learned Member of the Board of Revenue held that the provisions of section 5-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee and the Central sales tax has already been deposited. I have heard the arguments of both the parties. From the judgment of the Board of Revenue, it is evident that the finding of the appellate authority as well as the assessing authority with regard to the fact that the goods were sent to the branch have not been disturbed. There cannot be any sale between the branch and the head off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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