GANESHDAS HUKMICHAND Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS is a revision against the order of the Deputy Commissioner, Excise and Taxation (Appeals), Jaipur dated 6. 9. 1962.

(2.) THE brief facts of the case are that the petitioner applied for grant of Exemption Certificate to the Assistant Sales Tax Officer on 22. 3. 62 for the year 1961/62 from 9. 11. 61 to 31. 3. 62 for purchase and sale of raw wool. THE Assistant Commi-ssioner held that the exemption certificate can be granted only from the date of application and not with retrospective effect. THE petitioner went in appeal and the Dy. Commissioner (E & T) also upheld the view of the Assistant Sales Tax Officer. Hence the petitioner has come in revision before the Board of Revenue.