DERBY TEXTILES LIMITED Vs. STATE

JUDGEMENT

(1.) THE order of Commercial Taxes Officer has been challenged straightway by filing this Writ Petition, which is pending for last more than 3 years. THE impugned order is appealable before the Dy. Commissioner (Appeals) then before the Rajasthan Sales Tax Appellate Tribunal and then in revision before this Court.

(2.) THE vires of Section 2 (s) (iv) of the Rajasthan Sales Tax Act, 1954 has been challenged on the ground that it is not reasonable for the legislature to provide that an assessee must obtain a written declaration at the point of sale because a dealer may be able to prove the sale during the assessment proceedings.

(3.) THE writ petition is dismissed. .