1996 (12) TMI 368

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..... before the Rajasthan High Court under section 15 of the Rajasthan Sales Tax Act, 1954 ("RST Act" for short) stood transferred to this Tribunal with the coming into force of the Rajasthan Taxation Tribunal Act, 1995 in terms of sections 7 and 15 of that Act and arises out of judgment dated June 24, 1994 in appeal No. 27 of 1992 Alwar of the Rajasthan Sales Tax Tribunal (as the Rajasthan Tax Board h .....

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..... as already held in Bumpy Udyog, Alwar v. Commercial Taxes Officer (Anti-Evasion) [1997] 106 STC 105 (RTT) that the exemption granted to the goods in question from tax under the RST Act is not an exemption from tax generally so as to exempt their inter-State sales from tax under the CST Act in terms of section 8(2-A) of the CST Act. The application for revision is accepted and the impugned order of .....

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