STATE Vs. MISHRA AND SONS BEAWAR

JUDGEMENT

(1.) THIS revision has been filed on behalf of the State against the order of Dy. Commissioner, Appeals, Jaipur dated 27. 7. 64.

(2.) THE facts are that the Sales Tax Officer, Ajmer District vide assessment order dated 3. 9. 63 taxed the non-applicant firm for inter state sales of the order of Rs. 29,116,4 @ 7% as these sales were not covered by 'c' forms. Against this order the non-applicant firm went in appeal before the Dy. Commissioner, Commercial Taxes (Appeals) Jaipur who vide his impugned order partly accepted the appeal of the non-applicant firm to the extent of sales of Rs. 2000/- in respect of which C form had been produced in his court and were taxed at 1% and the remainder at 7% as ordered by the Sales Tax Officer. THE State have come against this order in revision.