Dismissed

C T O Kota v. M/S Chambel Fertilizers and Chem

Rajasthan HC21 Nov 2014STR/63/2008

Case brief

AI extract

What is this about?

The court dismissed a sales tax revision petition that was subsequentially filed after disposing of an identical earlier petition. Relying on the prior judgment involving the same parties and facts, the revision was dismissed as redundant.

What did the court decide?

The instant revision petition is dismissed based on the decision in earlier SB Sales Tax Revision no. 282/2008.

C T O Kota Vs M/S Chambel Fertilizers and Chem — Writ and Judicial Review | Rajasthan HC (2014)

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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR *** JUDGMENT

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SB Sales Tax Revision Petition no.63/2008

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Commercial Taxes Officer, Special Circle, Kota vs M/s Chambal Fertilizers and Chemicals Limited, Baran Raod, Gadepan, Kota

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Date of Judgment ::: 21^st November,2014

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PRESENT

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HON'BLE MR. JUSTICE J.K. RANKA

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Ms.Tanvi Sahay on behalf of Mr.RB Mathur for the petitioner

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On hearing counsel for the petitioner, it transpires that the Tax Board decided Appeal no.686/2004 preferred by the assessee and Appeal no.1008/2004 preferred by the Revenue by a common order dated 11.3.2005 for the same assessment year 1997-98. While the Revision petition arising out of Appeal no.1088/2004 came to be disposed of by this court on 25.10.2013 in SB Sales Tax Revision no. 282/2008 whereas instant revision petition though arising out of the same order was not brought to the knowledge of court/registry earlier and has come up for hearing today.

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On perusal of the questions of law framed in SB Sales Tax Revision Petition no. 282/2008 as also the questions of law framed in the

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instant revision petition, it appears that they are identical. Counsel for the Revenue was unable to contradict the judgment already rendered by this court in SB Sales Tax Revision Petition no. 282/2008 arising between the same parties and for the same assessment year.

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This court in the aforesaid order (supra) has considered all the questions vide order dated 25.10.2013, therefore when all the questions have already been considered and answered in favour of the assessee and against the revenue, in my view, present instant revision petition also accordingly deserves to be dismissed in the light of fact situation in SB Sales Tax Revision Petition no. 282/2008.

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Resultantly, the revision petition stands dismissed.

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[J.K. RANKA],J.

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Certificate:All corrections made in the judgment/order have been incorporated in the judgment/order being e-mailed. Om Prakash PA

C T O Kota v. M/S Chambel Fertilizers and Chem

Case brief

What is this about?

What did the court decide?

C T O Kota v. M/S Chambel Fertilizers and Chem

Case brief

What is this about?

What did the court decide?

What the court decided

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