SHRI GOPAL INDUSTRIES LTD Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) A common question of law arises for decision in these appeals by special leave and that question is whether the High Court acted illegally in declining to call upon the Rajasthan Board of Revenue to state a case and refer the same to it under S. 15 of the Rajasthan ST Act, 1954 (Act XXIX of 1954) (to be hereinafter referred to as the Act). The appellants assesses required the Board of Revenue to refer to the High Court under S. 15(I) of the Act as many as four questions but the Board declined to refer those questions to the High Court. Thereupon the assessee moved the High Court to call upon the Board to state a case and refer to High Court the questions of law formulated by it. The High Court rejected that reference summarily observing.

(2.) THESE appeals are directed against the said order.

(3.) THE authorities under the Act as well as the High Court have come to the conclusion that the disputed turnover is also liable to be taken into consideration in computing the total assessable turnover of the assessee. The question of law that arose for decision is whether that part of the turnover is liable to be taken into consideration in computing the turnover of the assessee. Prima facie this question is a question of law as contemplated by S. 15(1) of the Act. The Board of Revenue refused to submit that question on the ground that question is covered by a decision of the Division Bench. The High Court as mentioned earlier rejected it on the ground that the turnover in question comes within the definition of "business" in cl. (c) of S. 2 of the Act. The expression "turnover" is defined in S. 2(t). It says :