1987 (2) TMI 497 - HC - VAT and Sales Tax

Summary

The High Court of Rajasthan allowed the revision under section 15 of the Rajasthan Sales Tax Act, 1954, finding that the Commercial Taxes Officer, Special Circle I, Jaipur, was competent to file a special appeal despite the assessment being finalized by a different officer. The decision was based on a Division Bench ruling in a similar case involving the same assessee. The Tribunal was directed to proceed with the matter accordingly. No costs were awarded.