STATE OF RAJASTHAN Vs. HEERA LAL

JUDGEMENT

(1.) THIS is a revision filed by the State against the order of the Deputy Commissioner (Appeals), Jaipur, dated 30-7-1965, whereby he had accepted two appeals filed by M/s Heerlal, Contractor, against the assessment order of the Assistant Sales Tax Officer, Ajmer City, in respect of assessment periods 1958-59 and 1959-60.

(2.) THE facts of the case in brief are that the opposite party purchased coal ash from the Western Railways. THE assessing authority assessed this sale on the ground that this is payable in the hands of the opposite party as the Divisional Engineer, Railways, who sold the coal-ash was exempt from its payment. On an appeal filed in the court of the Deputy Commissioner, Commercial Taxes (Appeals), the assessment was set aside on the ground that since the non-petitioner had purchased this coal-ash from the District Electrical Engineer, Western Railway, Ajmer, who was a a registered dealer at No. 260/56 with the Ajmer Sales Tax authorities, the tax was payable by him and not by the non-applicant. Aggrieved by this order, a revision has been filed in this Court.