1. - This revision is against the judgment dated 30.6.1993 passed by the Rajasthan Sales Tax Tribunal, Ajmer in respect of assessment year 1988-89. The order relates to rejection of rectification application moved by the petitioner for rectifying the mistake which is alleged to be apparent from record.

2. The brief facts and circumstances in which the present case arises as noticed in the order passed by the Rajasthan Sales Tax Tribunal dated 15.12.1992 are that there was a works contract between appellant dealer and the B.H.E.L. for the fabrication of Cupro-Nickle-Tubes. The appellant dealer did the job work in respect of the fabrication of the above tubes and supplied the same to the B.H.E.L. prior to 22.4.1988. The dealer in fabrication of the said tubes used Nickle valued Rs. 2,47,987/-. The other commodities used in execution of the said works contract were supplied by the B.H.E.L. for whom the job was executed. The assessing authority held that in execution of the works contract property in Nickle worth Rs. 2,47,987/-passed on to B.H.E.L. and it amounted to sale of Nickle by the petitioner-dealer. He, therefore, levied tax on the sales of Nickle at said amount and int