A single judge of the Rajasthan High Court dismissed two sales tax revision petitions filed by the Commercial Taxes Officer. The declared that since the Tax Board had decided the on factual backdrop, no question of law arose, and the petitions were dismissed in limine.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR ***
JUDGMENT
SB Sales Tax Revision Petition no.70/2014
Commercial Taxes Officer, Circle-A, Ajmer vs M/s Sharda Agencies, Vaisahali Nagar, Ajmer
and
SB Sales Tax Revision Petition no.69/2014
Commercial Taxes Officer, Circle-A, Ajmer vs
M/s Sharda Agencies, Vaisahali Nagar, Ajmer
Date of Judgment ::: 6.2.2015
PRESENT
HON'BLE MR. JUSTICE J.K. RANKA
Mr. Nitin Jain for the petitioner.
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Officer did not allow input tax credit and added the discount/incentive as according to him input tax credit could not have been allowed on the basis of VAT invoice which was claimed higher.
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affairs in such a manner that he sold goods lower than the value as shown in VAT invoice obviously keeping in mind that discount/commission. The Tax Board after going into the material on record came to a factual finding that the input tax credit was rightly claimed by the assessee and there was no basis for deviation with the same. Act does not prohibit selling of goods lower than purchase value as per VAT invoice but ITC is to be allowed on the basis of VAT invoice
6.This court in the case of S.B. Sales Tax Revision Petition no. 65/2014 (Commercial Tax Officer Circle-B, Bharatpur vs M/s Narendra Kumar Govind Prasad) decided on 19th January,2015 has analyzed the same issue and come to the conclusion that no question of law is involved as the Tax Board has decided the issue on factual backdrop of the matter which is also apparent in the instant petition. In this case also both the appellate authorities have found that the claim of ITC was correct on the basis of VAT invoice and Tax Board has decided the controversy on the basis of factual finding. Accordingly, no question of law arise in these revision petitions for consideration and I do not find any perversity, illegality or infirmity in the impugned order so as to cause interference of
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this Court. Accordingly the revision petitions being devoid of merits stand dismissed in limine.
(J.K. RANKA),J.
Om
Certificate:All corrections made in the judgment/order have been incorporated in the judgment/order being e-mailed. Om Prakash PA
2 issues framed by the court
Whether a revision petition can interfere with facts on which the Tax Board has decided the issue of Input Tax Credit.
Whether any question of law arises out of the refund order dismissing the revision petition.
Colour shows how this judgement treated each authority
Commercial Tax Officer Circle-B, Bharatpur vs M/s Narendra Kumar Govind PrasadReferred¶6
SB Sales Tax Revision Petition no. 65/2014 (Commercial Tax Officer Circle-B, Bharatpur vs M/s Narendra Kumar Govind Prasad)
Commercial Taxes Officer, Circle-A, Ajmer
M/s Sharda Agencies
J.K. RANKA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
