Section 31(2) in The Rajasthan Sales Tax Rules, 1995
(2)An appeal to the Tax Board shall be heard and disposed of by the Chairman or any member of the Tax Board sitting in single Bench or by a Bench of the Tax Board consisting of two or more members. However, an appeal under section 85 in respect of the following matters shall be heard and disposed of by a Bench of the Tax Board consisting of two or more members-(i)An order referred to in clause (a) or (b) of sub-section (1) of section 85 of the Act;(ii)Issues involving classification of goods for the purpose of rate of tax or exemption from tax; and(iii)Where the disputed amount of demand exceeds rupees [five lacs] [Substituted by Notification dated 29-3-2001, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 29-3-2001, page 601, w.e.f. 29-3-2001.].Explanation. - In the case of an appeal against an order of remand made by the appellate authority, the amount which was in dispute before such appellate authority, shall be deemed to be the disputed amount for purpose of clause (iii) of sub-rule (2).
