1987 (7) TMI 545

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..... mercial Taxes, Jaipur passed under section 12A of the Rajasthan Sales Tax Act, 1954. The Additional Commissioner held that the dealer was not entitled to the exemption from purchase tax by virtue of Notification No. F. 5(103) F.D. (C.T.)/66 dated 5th October, 1966, since the conditions for grant of the exemption were not fulfilled. However, in revision, the Board of Revenue has taken the opposite .....

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..... hat the same were sent out of the State of Rajasthan and then received back for ultimate user within the State of Rajasthan. It is urged by the learned counsel for the department that since a part of the process of manufacture of die-casting was not performed within the State of Rajasthan, this condition of the goods being used within the State was not satisfied, even though all the remaining cond .....

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