RAJASTHAN TYRE RETREADING CO Vs. STATE

JUDGEMENT

(1.) THIS is a revision against the order of the Dy. Commissioner, Sales Tax ( Appeals), Jodhpur, dated 24-6-63.

(2.) THE brief facts of the case are that the assessing authority imposed the penalty on the petitioner on the ground that they misused the 'c' form for purchase of the material used for retreading of tyres. THE petitioners went in appeal before the Dy. Commissioner, Sales Tax (Appeals), Jodhpur who rejected the same.