The High Court dismissed the revenue's sales tax revision petition, upholding the Tax Board's order that allowed the assessee's claim, following a prior judgment on the identical legal question regarding tax exemption.
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 AT JAIPUR BENCH, JAIPUR
S.B. SALES TAX (VAT) REVISION PETITION NO.116 of 2013
ASSISTANT COMMERCIAL TAXES OFFICER, WARD-II, CIRCLE TONK, DISTRICT TONK
...PETITIONER
VERSUS
M/S. RADHA GOVIND STONE INDUSTRIES, DEVALI, DISTRICT TONK
...RESPONDENT
Date of order : 26.09.2016
HON'BLE MR.JAINENDRA KUMAR RANKA,J.
Ms. Meenal Ghiya Adv. & Ms. Tanvi Sahai Adv., for petitioner.
ORDER
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Gramodhyog Board. Initially the assessment order was passed on the basis of exemption claimed by the respondent-assessee, thereafter internal audit party raised objections that the said exemption is not available to the respondent for the interstate sale. The matter was examined and the Assessing officer issued show cause notice in the light of sections 22 of the CST Act and 13 of the RST Act read with section 37 of the RST Act. In response to the show cause notice, the respondentassessee submitted reply and the same was considered and it was found that the respondentassessee was not entitled for the benefit of exemption as aforesaid. Therefore, the Assessing Authority raised demand under the provisions of CST Act with interest.
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same question which is involved in the instant petition, vide judgment dt.17.09.2016 rendered in the case of Assistant Commercial Taxes Officer Vs. M/s. Jambu Industries, Kasar District Kota (SB STR No.573/2011) and when this Court has already taken a similar view in identical matter and self same question is squarely covered by the judgment (supra), the order of the Tax Board is just and proper and is required to be followed.
(JAINENDRA KUMAR RANKA),J.
S.Kumawat
Jr. P.A.
2 issues framed by the court
Whether the revenue's revision petition should be maintained in light of a prior judgment on the same question.
Whether the order of the Tax Board allowing the assessee's appeal is just and proper given the precedent.
Colour shows how this judgement treated each authority
Assistant Commercial Taxes Officer Vs. M/s. Jambu Industries, Kasar District Kota (SB STR No.573/2011)Followed¶20
2 provisions across 1 enactments
Assistant Commercial Taxes Officer, Ward-II, Circle Tonk, District Tonk
M/s. Radha Govind Stone Industries, Devali, District Tonk
Jainendra Kumar Ranka
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
