STATE OF RAJASTHAN Vs. MOHANLAL RATANLAL

JUDGEMENT

(1.) THE following question has been referred to this Court for decision by the Board of Revenue under sec. 15 of the Rajasthan Sales Tax Act : "whether in regard to year 1961-62 the provision of Rule 25 C Rajasthan Sales Tax Rules was only directory and not mandatory and whether it was not necessary to obtain declaration form for goods which had been sold to registered dealers for the purpose of resale within the State'*.

(2.) THE facts which have given rise to the reference are these. THE assessee, who is a registered dealer, claims a deduction from his taxable turn-over under sec. 2 (a) (iv) amounting to Rs. 6,397. 99. Sales to registered dealers were supported by declarations in S. T. form 17 to the extent of Rs. 2,308. 33 before the assessing authority. Deduction to that extent was allowed under Rule 25g of the Rajasthan Sales Tax Rules. Deduction to the extent of Rs. 4,089 66 was refused.