1. The Assessee has filed the present two revision petitions before this Court, aggrieved by the common order dated 09.05.2003 passed by the learned Rajasthan Tax Board, Ajmer in Appeal No.268/2000 – Assistant Commissioner, Commercial Taxes, Special Circle, Bikaner Vs. M/s. Bikaner Woolen Mills Pvt. Ltd. and Appeal No.10/2000 – M/s. Bikaner Woolen Mills Pvt. Ltd. Vs. Assistant Commissioner, Commercial Taxes, Special Circle, Bikaner respectively, dismissing the appeal No.10/2000 filed by the Assessee and allowing the appeal No.268/2000 filed by the Revenue.

2. Both the revision petitions have been heard together and are being disposed of by this common order.

3. The learned Tax Board had dismissed the appeal No.10/2000 filed by the Assessee, holding that since the Assessee had collected the CST @ 2% on the branch transfers made by it of the carpet yarn from its Bikaner Branch to the Bhadoi (UP) Branch, therefore, the refund/adjustment of such CST paid cannot be allowed in the hands of the Assessee at Bikaner and the interest on such tax deposited by the Assessee shall also be leviable, in view of the amendment in Section 9(2) of the Central Sales Tax Act, 1956 by the Finance Act, 2000.

4. The relevant findings of the learned Tax Board in the impugned order dated 09.05.2003 are quoted below for ready reference:-

^^i=kofy;ksa dks ns[kus ls ;g tkfgj gksrk gS fd vihykFkhZ }kjk jkT; ds ckgj viuh ‘kk[kk dks 24]74]860@& :i;s dk dkjisV ;kuZ Hkstk x;k o bl ;kuZ dh fcdzh dks vUrjkZTth; fczdh ekurs gq, 2 izfr’kr dh nj ls dj olwy fd;k x;k o prqFkZ frekgh dh fooj.kh Hkjrs gq, bl varj.k dks varjkZTth; fczdh ls gVkdj bl dj dks ‘kk[kk dks fd;s x;s varj.k esa lek;ksftr dj fy;k x;kA fo}ku odhy O;olk;h dk rdZ gS fd ‘kk[kk varj.k ij dksbZ dj nkf;Ro ugha gksus ls o Hkwy ls dj olwy dj fy;s tkus ls vihykFkhZ bl dj dks lek;ksftr djus dk vf/kdkjh Fkk] tcfd fo}ku odhy foHkkxh; dk rdZ gS fd olwy fd;k x;k dj jktdks”k esa tek dj fn;k tkus ls vihykFkhZ dks bl dj dks ykSVkus dk o lek;ksftr djus dk vf/kdkj ugha gksus ls cdk;k varj.k ij ns; dj esa olwys x;s dj dks lek;ksftr djus dk vf/kdkj ugha FkkA fo}ku odhy vihykFkhZ ;g Lohdkj djrs gS fd ‘kk[kk varj.k dks varjkZTth; fcdzh ekurs gq, olwy fd;k x;k dj jktdks”k esa tek djk fn;k x;k gSA fo}ku odhy vihykFkhZ us esjs le{k 1997 VSDl oYMZ 128 ¼vkj Vh Vh½ okf.kfT;d dj vf/kdkjh cuke fla?ky isaV~l is’k dh] ftlesa ;g fl}kar izfrikfnr fd;k x;k gS fd olwyk x;k dj iquZHkqxrku fd;s tkus ;ksX; gS] dks jktdks”k esa tek djk;s tkus ds LFkku ij lacaf/kr O;olk;h dks lh/kk ykSVk;k tk ldrk gSA eSa Hkh bl fofu’p; esa izfrikfnr fl}kar ls lger gaw ysfdu ;g fofu’p; ekStwnk izdj.k ij ykxw ugha gksrk] D;ksafd ekStwnk izdj.k esa vihykFkhZ }kjk dj olwy dj jktdks”k esa tek djk;k tk pqdk gS o ,slh fLFkfr esa tek djk;s dj dk iquZHkqxrku ogh i{kdkj izkIr djus dk vf/kdkjh gS] ftlls dj vuqfpr rjhds ls olwy fd;k x;kA vihykFkhZ }kjk tek djk;s x;s dj dks vU; varjkZTth; fodz; ij ns; dj esa lek;ksftr ugha fd;k tk ldrk o dj fu/kkZj.k vf/kdkjh }kjk dj vkjksfir fd;s tkus esa o fo}ku mik;qDr vihYl }kjk bl fcanq ij vihy [kkfjt fd;s tkus esa dksbZ dkuwuh Hkwy ugha dh xbZ gS o vihykFkhZ O;olk;h dh vihy [kkfjt gksus ;ksX; gSA

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