ASST.COMMISSIONER vs M/S.SHUKLA & BROTHERS

The Supreme Court held that the High Court's dismissal of the revision petition under Section 86 of the Rajasthan Sales Tax Act, 1994, was flawed due to lack of reasoning, violating principles of natural justice. The Court emphasized that the High Court must address the substantial questions of law raised by the appellant, particularly regarding the nature of the contract and tax applicability on materials used in impartible work contracts. The appeal was allowed, and the matter was remanded for reconsideration by the High Court.