DINESH ENTERPRISES Vs. CTO

JUDGEMENT

(1.) THIS revision petition has been filed by the assessee apparently against the order of the Tax Board dated 14.1.2010 passed in appeal No. 1773/2007/Jodhpur.

(2.) THE learned Tax Board has rejected the assessee's appeal on the ground that with the amendment of Central Sales Tax Act, 1956 with effect from 11.5.2002 whereby Section 8(2A) of the said Act was deleted and sub- sec. (4) was substituted by the Central Government, therefore, the assessee could not have availed concessional rate of tax on the sale of DEPB licence by him in the course of inter-state trade or commerce without supporting such sales against the prescribed declaration form "C/D" as prescribed in the Central Sales Tax (Registration and Turn-over) Rules, 1956.

(3.) THE word "waiver" has been defined in Black's Law Dictionary is as under: