SUBH LAXMI AGENCIES Vs. ASSISTANT COMMISSIONER COMMERCIAL TAXES

JUDGEMENT

(1.) THESE revision petitions, have been filed under Section 86(1) of the Rajasthan Sales Tax Act, 1994 read with Section 7, Rajasthan Taxation Tribunal Act, 1995 against the common order of the Rajasthan Sales Tax Tribunal, Ajmer (now Sales Tax Board) (in short, "Tax Board") dated August 22, 1995 by which it has dismissed the appeals of the assessee -petitioner and confirmed the orders of the Deputy Commissioner (Appeals), Jodhpur dated September 24, 1993 and March 31, 1995, maintaining the reassessment order (relating to assessment year 1987 -88) dated March 31, 1987 passed under Section 12 of the Rajasthan Sales Tax Act, 1954 (hereinafter be called "the old Act") and assessment order (relating to assessment year 1992 -93) dated July 1, 1994 passed under Section 10(3) of the old Act, holding sanitary napkin as a toiletry article and cosmetic article respectively and levying tax at the rate of 10 per cent and 12 per cent respectively.

(2.) THE revision petition No. 8 relates to the assessment year 1987 -88 and revision petition No. 9 relates to the assessment year 1992 -93.

(3.) THE learned counsel for the petitioner contended that the Sales Tax Revision No. 8 of 1995 deserved to be allowed only on the ground that notice under Section 12(1) was not issued within 5 years as required under Section 12(2) of the old Act.