9911796707
TMI Blog1997 (2) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... hment of this Tribunal, it stood transferred to it under section 15, Rajasthan Taxation Tribunal Act, 1995. It has been filed against the order of the Rajasthan Sales Tax Tribunal (now Rajasthan Tax Board, Ajmer) dated October 28, 1986 by which it has allowed the second appeal and directed the petitioner to refund the amount of tax paid in excess by the respondent. 2.. The facts of the case may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Rajasthan Sales Tax Tribunal (now Rajasthan Tax Board), Ajmer has seriously erred to allow the second appeal and to direct the assessing authority to refund the amount of Rs. 86,212 as the assessee has failed to prove that the incidence of tax was not passed to its customers. 4.. The learned counsel for the respondent duly supported the order under challenge. 5.. It is not in dispute t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be claimed only by the person from whom such person or dealer had actually realised such amount whether by way of tax or otherwise and the period of limitation provided in the proviso to sub-section (1) of section 23, shall apply to the aforesaid claims: Provided that if the first purchaser of goods has passed on the incidence of tax to the next dealer or person or he has utilised the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Indian Oil Corporation in purchasing HSD oil during the year 1979-80 was not passed as such upon any person and the assessee-respondent suffered its incidence. The assessing authority and Deputy Commissioner (Appeals), did not believe this affidavit without assigning any good reason. There was also no material on record against it. There was no option before them but to believe this uncontro ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
