STATE OF RAJASTHAN Vs. RAJASTHAN CRAFT CENTRE UDAIPUR

JUDGEMENT

(1.) THIS is a revision application by the assessing authority u/s 14 (1) of the R. S. T. Act against the order dated 19-9-68 by the Dy. Commissioner, Commercial Taxes (Appeals), Udaipur, in respect of assessment for the period 1-11-63 to 14-3-64 in the case of M/s Rajasthan Craft Centre, Udaipur.

(2.) THE assessing authority assessed the dealer for sales commencing 1-11-63. THE Dy. Commissioner, however, set aside the tax for the months of November and December, 1963 on the ground that at the time of granting registration certificate the assessing authority had held liability to tax as commencing from 1-1-64.