COMMERCIAL TAXES OFFICER Vs. BHOOT OIL MILLS

JUDGEMENT

(1.) THIS Court by its order July 4, 1973 passed on an application Under Section 15(3A) of the Rajasthan Sales Tax Act, 1954 (No. XXIX of 1954) (for short 'the Act' herein) directed the Board of Revenue for Rajasthan, Ajmer, (which will for the sake of brevity he referred to as 'the Board') to refer the following question for decision to this Court:

(2.) M /s Bhoot Oil Mills which is respondent, shall be referred to as 'the Dealer' hereinafter.

(3.) WE have heard Mr. A.K. Mathur, learned Additional Advocate General appearing for the Commercial Taxes Officer, Special Circle, Jodhpur and Mr. M.C. Bhoot, learned Counsel for the Dealer (M/s Bhoot Oil Mills, Jodhpur).