2000 (3) TMI 1050

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..... Board, Ajmer, in Appeal No. 405/97/Jodhpur whereby the Rajasthan Tax Board has set aside the orders dated June 17, 1995 and December 10, 1996 passed by the assessing officer as also of the Deputy Commissioner (Appeals). 3.. The case of the Revenue is that the assessing officer has inspected the vehicle in question at Jhalamand check-post on June 17, 1995 and found that vehicle was carrying 250 .....

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..... t of transaction in question was also there by the buyer. 5.. There is no dispute that on the expiry of date the form does not become non est but very same form can be validated and given life for a further period by the concerned officer. 6.. In these circumstances, I am of the opinion that the Deputy Commissioner (Appeals) as well as the Tax Board were justified in drawing conclusion about w .....

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