COMMERCIAL TAXES OFFICER Vs. VISHVAKARMA SHILP KARYALAYA

JUDGEMENT

(1.) THIS revision under Section 86(2) of the Rajasthan Sales Tax Act, 1994 is directed against the order dated 26.7.1995 passed by the Rajasthan Sales Tax Tribunal, Ajmer whereby the learned Tribunal has dismissed the appeal.

(2.) HAVING heard the learned Counsel for the parties, I am of opinion that in this case, no question of law arises for determination by this Court. The Rajasthan Sales Tax Tribunal has affirmed the findings recorded by the Deputy Commissioner (Appeals), on the basis of the relevant material before it that the respondent -assessee has merely executed the contract for installing the cooling plant at respective Cinema Talkies and has not sold the cooling plants to the respective Cinema Talkies at Chinwada and Kotkada in Madhya Pradesh and Sriganganagar in Rajasthan. Since the above findings has been reached after due consideration of material before it, it cannot be said to be either erroneous or perverse.

(3.) ACCORDINGLY , this revision petition is dismissed with no order as to costs.