JASWANT TALKIES Vs. COMMERCIAL TAXES OFFICER BHILWARA

JUDGEMENT

(1.) Leave granted.

(2.) Challenge in this appeal is to the order passed by a learned Single Judge of the Rajasthan High Court at Jodhpur, allowing the revision filed by the respondent. The said revision petition was filed under Section 86 of the Rajasthan Sales Tax Act, 1994 (in short the 'Act').

(3.) Factual position which is almost undisputed is as follows: