1997 (10) TMI 384 - AT - VAT and Sales Tax

Summary

The judgment is an application for revision under section 86 of the Rajasthan Sales Tax Act, 1994. The petitioner-assessee was issued an eligibility certificate (EC) as a new industrial unit. The Board set aside the order of the Deputy Commissioner and restored the order of the assessing authority. The Tribunal upheld the levy of tax on packing material but set aside the levy of tax on limestone and interest under section 11-B, RST Act.