NATIONAL MOTORS JODHPUR Vs. STATE

JUDGEMENT

(1.) THESE three revisions are against the orders of the Dy. Commissioner, Sales Tax, Appeals Jodhpur dated 1. 8. 62, 8. 12. 61 and 5. 5. 62. The learned counsel for the petitioner has sought to attack only those transactions of Ajmer Branch which were made prior to the merger of Ajmer State with the Rajasthan State i. e. on 1. 11. 56. His main contention is that Rajasthan Sales Tax Act was not applicable to Ajmer State before the merger of Ajmer State with Rajasthan.

(2.) THE learned counsel for the petitioner has further contended that the Sales Tax authorities have imposed sales-tax on inter-state transactions with which immune from sales tax prior to the coming into force of the Central Sales Tax Act i. e. on 1. 7. 57. THE relevant dates to be noted in these revisions are; (a) That the Ajmer Sales Tax Act came into force on 6th September, 1955 vide notification No. S. R. O. 1974 dated 6. 9. 65 published in the Gazette of India part 2 sec. 3, dated 8. 9. 55. (b) That the Ajmer State merged with the Rajasthan State on 1. 11. 56. (c) That the Rajasthan Sales Tax Act became applicable to Ajmer State with effect from 6. 6. 57 by Act No. 19 of 1957. (d) That sec. 6 of the Central Sales Tax Act came into force on 1. 7. 57 vide notification No. S. R. O. 940-A, dated 26. 3. 57. THE learned Government Advocate has only relied on R. 28 of the Rajasthan Sales Tax Rules which reads as follows - "28' Return by a dealer having more than one place of business - THE dealer shall include in the return of turnover the turnover of all branches of his business and shall submit the return for the principal place of business, mentioning therein the turnover of all branches. He shall send an intimation thereof to every assessing authority concerned with the branch or branches. " His contention is that the principal office of the petitioner is situated in Rajasthan and in their declaration they have mentioned Ajmer as their branch and as such the turnover of Ajmer branch is taxable under Rajasthan Sales Tax Act.