AGARAWAL TRADING CO BHARATPUR Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THESE are four revision applications by the assesses u/sec. 14 of the Rajasthan Sales Tax Act, 1954 against the order dated 29-10-68 by the Dy. Commissioner, Commercial Taxes ( Appeals II ) Jaipur in respect of assessments for the years 1960 61, 1961-62, 1962-63 and 1963 64 in. the case of M/s Agarwal Trading Co. , Bharatpur.

(2.) THE Dy. Commissioner rejected four appeals in respect of the assessments on the point of limitation. I have heard learned counsel for the assessee and the departmental representative, and gone through the record.