Rajasthan VAT: Dept. couldn’t establish terms of contract while claiming lease as sale transaction;

CST & VAT: Rajasthan VAT - Where Assessing Authority concluded that supply of goods by assessee to third parties was a sale transaction and not merely a lease and Tax Board upheld said order, since none of authorities had made any endeavour to ascertain intention of parties having regard to terms of contract, Assessing Authority was to be directed to re-examine matter