1997 (10) TMI 387

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..... nal with the coming into force of the Rajasthan Taxation Tribunal Act, 1995 and is directed against the judgment dated August 2, 1994 in appeal No. 34/91/ST/ Chittorgarh of the Rajasthan Sales Tax Tribunal (as the Rajasthan Tax Board, hereinafter referred to as the Board, was then known) upholding the judgment dated November 30, 1990 of the Deputy Commissioner, Appeals, Commercial Taxes Udaipur se .....

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..... t from April 1, 1985 till March 31, 1990. Therefore, there was no exemption available from April 1, 1984 to March 31, 1985. As by the assessment order dated January 16, 1988 the respondentassessee was allowed exemption on the sale of the machinery even for the period for which no exemption was available the AA rectified it under section 17, RST Act by his order dated August 16, 1990 and raised a d .....

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..... se of the powers under section 17, RST Act. It is a glaring error to discover which no application of mind whatsoever is required. It is not a question of opinion or interpretation. It does not need any reasoning or arguments to uncover. 7.. In view of the above the application for revision is accepted and the order dated August 16, 1990 of the AA is upheld and the impugned order of the Board as .....

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