ASSISTANT COMMERCIAL TAXES OFFICER Vs. HABIB ENGINEERING WORKS

JUDGEMENT

(1.) THIS application for revision filed before the Rajasthan High Court stood transferred to this Tribunal with the coining into force of the Rajasthan Taxation Tribunal Act, 1995 and is directed against the judgment dated August 2, 1994 in appeal No. 34/91/ST/Chittorgarh of the Rajasthan Sales Tax Tribunal (as the Rajasthan Tax Board, hereinafter referred to as the Board, was then known) upholding the judgment dated November 30, 1990 of the Deputy Commissioner, Appeals, Commercial Taxes Udaipur setting aside the order dated August 16, 1990 of the petitioner -assessing authority (AA) made under Section 17 of the Rajasthan Sales Tax Act, 1954 ("RST Act") rectifying the assessment order dated January 16, 1988 made under Section 10, RST Act with respect to the assessment periods April 1, 1984 to March 31, 1985 and April 1, 1985 to March 31, 1986.

(2.) WE have heard the learned counsel for the parties and have considered the material on record.

(3.) SECTION 17 provides for rectification of mistakes apparent from the record. The question that arises is whether there was in the instant case of extending exemption when none was available an error apparent from the record. No other point was raised at any stage before the lower appellate authorities or even before this Tribunal.