9911796707
TMI Blog1992 (3) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... he Rajasthan Sales Tax Tribunal dated December 27, 1989 has been challenged. The facts of the case are that the assessee is a dealer under the provisions of the Rajasthan Sales Tax Act and under the Central Sales Tax Act and is engaged in the business of generation, transmission and distribution of electric power. Being dealer under the provisions of the Rajasthan Sales Tax Act, the assessee has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsferred to the Rajasthan Sales Tax Tribunal, wherein it was converted into second appeal. The submission of the learned counsel before the Rajasthan Sales Tax Tribunal was that various items purchased were duly recorded in the registration certificate and in accordance with the decision given by the Rajasthan High Court in the case of assessee itself as reported in [1980] 45 STC 201 (Rajasthan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, which are used for carrying goods for generation/distribution of electric power and the certificate of the Executive Engineer dated October 31, 1987 has already been submitted in this regard and the matter stands concluded by the decision of this Court in the case of assessee, reported in [1980] 45 STC 201 (Rajasthan State Electricity Board v. State of Rajasthan). I have considered over th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h these are mainly used in distribution of electricity." On the basis of the above reply, it was considered that the said Matador is used only for carrying the employees of the Electricity Board. A bare perusal of the reply will show that the inference which has been drawn by the learned Members of the Sales Tax Tribunal is not correct as it has been alleged for transportation of material and in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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