A single judge dismissed a Sales Tax Revision Petition, holding that the Tax Board must follow the view taken in the Court's own earlier judgment in the Mukesh Goyal case which ruled no surcharge is leviable on the Exemption Fee.
The Sales Tax Revision Petition stands rejected; no costs.
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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR *** JUDGMENT
SB Sales Tax Revision Petition no.441/2008
Asst.Commissioner Works Contract & Leasing Tax, Ajmer vs M/s Jatan Construction Pvt. Ltd & Anr.
Date of Judgment ::: 23.1.2015
PRESENT
HON'BLE MR. JUSTICE J.K. RANKA
Ms Tanvi Sahai on behalf of Mr. R.B. Mathur, for the petitioner. Mr. Vivek Singhal for the respondent.
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contends that issue being identical, the view expressed in the case of Mukesh Goyal(supra) deserved to be followed.
Om4
All corrections made in the judgment/order have been incorporated in the judgment/order being e-mailed.
Om prakash P.A.
1 issue framed by the court
Whether the Sales Tax Board should follow the view in the Mukesh Goyal case regarding the levy of surcharge on Exemption Fee.
Colour shows how this judgement treated each authority
Asst. Commissioner Works Contract & Leasing Tax, Ajmer vs Mukesh Goyal and anotherFollowed¶10
(2013) 74 VST 475
Asst. Commissioner Works Contract & Leasing Tax, Ajmer
M/s Jatan Construction Pvt. Ltd
J.K. Ranka
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
