COMMERCIAL TAXES OFFICER Vs. MOOLCHAND JAINARAIN

JUDGEMENT

(1.) THIS application under section 15 (2) (b) of the Rajasthan Sales Tax Act, 1954 (No. 29 of 1954) ("the Act" herein) read with section 9 of the Central Sales Tax Act, 1956 (hereinafter referred to as "the CST Act") was filed by the Commercial Taxes Officer, Nagour on 21st December, 1979, for directing the Board of Revenue for Rajasthan, Ajmer (hereinafter referred to as "the Board") to refer the following questions of law arising out of its order dated 29th November, 1978, passed in Special Appeal Nos. 69 and 83 of 1976, which the Board of Revenue refused to do by its order dated 11th October, 1979 : " (1) Whether, under the facts and circumstances of the case, the Board of Revenue was justified in holding that the rate of tax on packing material sold along with cereals is 2 and 1 per cent and not at the rate of 10 per cent in absence of C forms ? (2) Whether, under the facts and circumstances of the case, the Board of Revenue was justified in holding that the rate of tax on packing material will be the same which is applicable on the goods packed therein, whereas the packing material was taxable in the State at the rate of 3 per cent and in the absence of C forms the rate which is applicable under section 8 (2) of the CST Act is 10 per cent. "

(2.) DURING the pendency of this application, the Rajasthan Sales Tax (Amendment) Act, 1984 (Act No. 20 of 1984) (for short "the Amendment Act"), has come into force from 1st May, 1985. Section 13 (10) of the Amendment Act, lays down that every application under clause (b) of sub-section (2) of section 15 of the Act pending before the High Court on the said date, shall be deemed to be an application for revision under section 15 of the Act as substituted by the Amendment Act and disposed of accordingly.