GEMINI MURTI KALAKAR Vs. STATE

JUDGEMENT

(1.) THIS is a revision 'against the order of the Dy. Commissioner, Excise and Taxation (Appeals), Jaipur dated 13. 2. 64.

(2.) THE brief facts of the case are that the petitioner manufacture idols and images of marble stone. THE petitioner has been asked by Sales Tax Department for getting himself registered from the year 1959-60. THEreupon the petitioner applied to the Assistant Authority for grant of exemption certificate under sec. 4 (2) of the Rajasthan Sales Tax Act with retrospective effect from 1959-60. THE Assistant Sales Tax Officer rejected the application saying that the application should have been furnished within the prescribed period under rule 11 and 12 of the Rajasthan Sales Tax Rules, 1955. Aggrieved by the order of the Assistant Sales Tax Officer, the petitioner went up in appeal before the Deputy Commissioner, Excise & Taxation (Appeals), Jaipur who rejected the appeal on 13. 2. 64.