AIR 1969 RAJASTHAN 162 ::23 STC 74 ::1969 RajLW 227 ::ILR (1968) 18 Raj 1232

Rajasthan High Court

Hon'ble Judge(s): D. S. Dave , C.J. AND C. M. Lodha , J

(A) Rajasthan Sales Tax Act (29 of 1954) , S.5A— Sales Tax - Section is neither ultra vires of Art.286, Art.301 and Art.304 of the Constitution, nor is it in contravention of S.15 of Central Sales Tax Act. Constitution of India , Art.286, Art.301, Art.304— Central Sales Tax Act (74 of 1956) , S.15— AIR 1968 SC 599 and AIR 1969 SC 147, Foll.Case law discussed. (Para 23) (B) Constitution of India , Art.286(1)(b), Art.226— Central Sales Tax Act (74 of 1956) , S.5— Question whether transaction was made in course of export of goods out of territory of India is mixed question of fact and law - High Court cannot determine question in its extraordinary jurisdiction under Art.226. (Para 19) (C) Rajasthan Sales Tax Act (29 of 1954) , S.12— Sales Tax - Notice under - Whether gives jurisdiction to proceed for reassessment - Question of - Assessee should file writ of prohibition immediately when notice is served. Constitution of India , Art.226— Prohibition. If a dealer thinks that a notice under S. 12 does not give jurisdiction to the assessing authority to take proceedings for reassessment, he should file a writ of prohib....