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TMI Blog1970 (5) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... sessments for the years 1958-59 and 1959-60 on inter-State sales which are governed by the Central Sales Tax Act, 1956, which came into force in Rajasthan with effect from 1st July, 1957. In both these cases the Deputy Commissioner (Administration) Commercial Taxes discovered that sales tax had been charged at the rate of 1 per cent. instead of being charged at the rate of 2 per cent. on certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first objection is that the applications filed on behalf of the State under section 15(1) before the Board of Revenue were barred by limitation as they were filed beyond 60 days of the date of the order of the Board on the revision applications. The record of the Board of Revenue goes to show that the order was pronounced on 19th March, 1969. Before the expiry of 60 days, section 15(1) was amended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Central Sales Tax Act, 1956, are concerned. In the Rajasthan Act as it stood on 1st July, 1957, only the dealer could make an application under section 15(1) and not the assessing authority. Section 15 of the Rajasthan Act was amended by Rajasthan Act No. 2 of 1963, which came into force on 29th March, 1963, and by that amendment the assessing authority can also make an application for refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereunder, the authorities for the time being empowered to assess, reassess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall, on behalf of the Government of India, assess, reassess, collect and enforce payment of tax, including any penalty, payable by a dealer under this Act as if the tax or penalty payable by such a dealer under this Act is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fidential, shall apply accordingly: Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, by rules made in this behalf make necessary provision for all or any of the matters specified in this sub-section. " There is no provision in the Amendment Act of 1969 laying down that the Rajasthan Act as it stood on the date of the coming ..... X X X X Extracts X X X X X X X X Extracts X X X X
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