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2015 (6) TMI 582 - RAJASTHAN HIGH COURT

2015 (6) TMI 582 - RAJASTHAN HIGH COURT - TMI - Validity of tax board's decision - Held that:- The petitioner may be a department, which is responsible for generating/collecting Revenue for the State, is expected to maintain consistency in the judicial verdicts. As, in these earlier judgments, the Revenue has not made any endeavour to assail these verdicts by way of revision petition, it is not in fitness of things to examine the issue involved in this revision petition on merits. However, after .....

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r Section 86 of the Rajasthan Sales Tax Act, 1994 (for short, 'Act') challenging the judgment and order dated 4th of July, 2012 passed by the Rajasthan Tax Board, Ajmer. By the order impugned, learned Tax Board has partly allowed the appeal of the Revenue against the order passed by the first appellate authority. The learned Tax Board, while rendering the impugned judgment, has held that in view of rescinding of notification dated 12th of July, 2004 without any saving clause, now the pro .....

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