STATE Vs. RAJASTHAN TRADING CO

JUDGEMENT

(1.) THIS is a revision against the order of the Dy. Commissioner (Appeals) E&t, Jodhpur, dated 13. 5. 63.

(2.) THE brief facts of the case are that the non-petitioners who deal in coconuts were assessed @ 5% at general rate on the sale of water coconut by the Sales Tax Officer. THE non-petitioners went in appeal before the Dy. Commissioner who accepted the appeal and imposed the sales tax @ 2% instead of the general rate.