COMMERCIAL TAXES OFFICER Vs. B R OIL MILLS

JUDGEMENT

(1.) THE reference application No. 177 of 1980, under Section 15(2) of the Rajasthan Sales Tax Act, has been filed by the Commercial Taxes Officer (here in after for short, 'the CTO') against the order dated 1st March, 1979, passed by the Board of Revenue for Rajasthan, Ajmer (for short 'the Board' here in after) and reference application No. 217/198,0 has been filed by the Commercial Taxes Officer against the order dated 19th March, 1979, passed by the Board of Revenue. In both the cases the learned Board of Revenue refused to allow application for reference under Section 15(1) of the Act.

(2.) IN view of the provisions of Sub -section (10) of Section 13 of the, Rajasthan Sales Tax (Amendment) Act, 1984 each reference application is treated as a revision petition, and is being disposed of accordingly.

(3.) THE facts of this case, in brief, are that the assessee, M/s B.R. Oil Mills, Bharatpur, used to manufacture oil out of oil -seeds purchased locally as well as imported from outside the State. The assessee affected sale of oil -cakes and oil within the State along with 'bardana' and tins. The CTO, Special Cicle No. 2, Jaipur assessed the assessee under Section 9(3) of the Central Sales Tax Act read with Section 10 of the Rajasthan Sales Tax Act for the period from 16th November, 1963 to 3rd Nov., 1964. It is alleged that the assessee -firm had sold oil -cakes in the course of inter -State trade and commerce duly packed in gunny -bags. The sales of bardana (gunny bags) was estimated at Rs. 52,923.75. The assessee was also taxed on the sale effected in the course of inter -State trade commerce of edible oil amounting to Rs. 88,600.00. Against the order dated 12th May, 1967, passed by the CTO, the assessee went in appeal before the Deputy Commissioner (Appeals), Jaipur. The appeal of the assessee was allowed vide order dated 30th July, 1968 setting aside the levy of tax imposed on gunny -bags sold with the oilcakes and the edible oil both sold in the course of inter -state trade and commerce. Against tbe order of the Deputy Commissioner (Appeals), the CTO, Special Circle -II, filed a revision petition, which was heard by a Division Bench of the Board and the same was rejected vide its order dated 16th May, 1978. A reference application was filed by the CTO, Circle -E, Jaipur to whom the case was transferred under Rule 52 of the Rajasthan Sales Tax Rules, for referring the following questions of law arising out of the order passed by the Division Bench of the Board, to this Court, for adjudiction in accordance with law: