COMMERCIAL TAXES OFFICER Vs. PRATAP OIL INDUSTRIES

JUDGEMENT

(1.) THIS revision petition has been filed against the order dated March 26, 2009, passed by the Rajasthan Tax Board whereby the Tax Board was pleased to remand back the matter to the Deputy Commissioner (Appeals) to decide the issue with regard to the set -off which the respondent -assessee was entitled to on the tax found payable with reference to the diesel purchased as raw material by the assessee in the light of the notification dated September 13, 1989. Section 86 of the Rajasthan Sales Tax Act, 1994 (for short, "the Act of 1994"), more particularly, sub -section (3) provides that an application for revision shall state the question of law involved in the order sought to be revised.

(2.) THE counsel for the petitioner submits that the question of law which arises in the present case is as to whether in the facts and circumstances of the case, the Rajasthan Tax Board was justified in law and has not acted illegally and perversely in directing the appellate authority to decide the issue which was not raised before the assessing authority.

(3.) THE issue in the present revision petition which thus needs address is the extent of powers which inhere in the Rajasthan Tax Tribunal.