SAMBHAR SALTS LTD Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS revision petition on behalf of M/s. Sarabhar Salts Ltd. Sarabhar is directed against the order of the Commercial Taxes Officer A-circle, Jaipur dated 5. 6. 65.

(2.) THE facts as supported by the affidavit of the petitioner filed in this Court and unrebutted by opposite party are that M/s. Hindustan Salts Ltd. a Government of India undertaking is the parent concern and that M/s. Sambhar Salts Ltd. is a subsidiary Co. which has taken over the business of the parent concern from 1. 10. 1965. It subsequently applied on 5. 1. 65 for the grant of registration certificate under the Rajasthan Sales Tax Act, as well as under the Central Sales Tax Act with a specific prayer that the registration be granted from 1. 10. 1964. THE respondent granted the registration certificate under the Central Sales Tax Act with effect from 5. 1. 1965 and not from 1. 10. 1964 while the registered certificate under the Rajasthan Sales Tax Act No. 664/47 was granted with effect from 1. 10. 1964. Further while granting the registration under the Central Sales Tax Act the Commercial Taxes Officer disallowed import of certain goods under C form without a requiring proper reason.