43 and 44 of 1973 Appeals by Special Leave from the Judgment and order dated the 27th October 1972 of the Rajasthan High Court in B. Civil Writ Petition Nos.
There is also provision for revision by the Board of Revenue under Section 14 when moved by the assessing authority.
Under Article 32 of the Constitution and Civil Appeals Nos.
T. Desai, S. M. lain and S. K. Jain for the Respondents.
ORlGINAL JURISDICTION ClVlL APPELLATE JURISDICTION Writ Petition No.
43 of 1973 and 44 of 1973 by special leave are directed against a companymon judgment of a Division Bench of the High Court of Rajasthan, given on 27.10.1972, dismissal, the appellants Writ Petitions against the assessment order dated 26th March, 1971, for the years 1968 69 and 1969 70 made by the Commercial Tax officer The view of the Commercial Tax Officer, questioned by the petitioners, was that the goods number sought to be taxed are number the end product.
It also appears from the writ petition that proceedings fol the assessment year 1972 73 arc still pending before the Commercial Tax officer.
Civil Appeals Nos.
The Judgment of the Court was delivered by BEG.
By orders passed on various dates, the Commercial Tax officer rejected the petitioners objections to Sales tax on rayon tyre companyd fabric.
49 of 1973.
K. Sen, B. Sen and H. K. Puri for the Appellants.
The petitioners have, however, companye up to this Court directly against the order and provisional assessment dated 21 st November, 1 972.
The High Court did number go into the merits of the case.
398/72 and 1 885/71 respectively.
