The High Court dismissed the sales tax revision petition held without merit in light of this court's own precedents establishing that rice issued from paddy falls within the definition of classified goods, as relied upon by counsel for both parties.
The instant petition is dismissed.
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.
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
S.B. SALES TAX REVISION PETITION NO. 195/2011
Commercial Taxes Officer,
Anti Evasion-I, Kota.
–--Petitioner
Vs.
M/s. Banshi Lal Rameshwar Lal, Bundi
----Respondent
For Petitioner : Ms. Tanvi Sahai
For Respondent : Mr. Abhi Goyal
HON'BLE MR. JUSTICE JAINENDRA KUMAR RANKA
Order
19/01/2017
Counsel for the respondent has brought to the notice of this court that the issue of Rice from paddy is covered by the judgment of this court in the case of Nav Bharat Rice and General Mills Vs. CTO (2000) 120 STC 593 (Raj.) and thereafter, in the case of CTO Vs. M/s. Rajasthan Agro & Industries in SB STR No. 143/2009 vide order/judgment dated. 4/11/2016.
Both the Appellate Authorities have also relied on the said judgment of Nav Bharat Rice and General Mills Vs. CTO (supra). Counsel for the petitioner is unable to distinguish the said judgments of this court (supra).
Taking into consideration the judgments (supra) of this court which is not disputed by the counsel for the petitioner and in the light of the said judgment (supra) of this court, the instant petition being devoid of merit stands dismissed.
(JAINENDRA KUMAR RANKA)J.
Monika/18
2 issues framed by the court
Whether the issue of rice from paddy is covered by the holding in Nav Bharat Rice and General Mills.
Whether the instant sales tax revision petition is devoid of merit in light of settled precedent.
Colour shows how this judgement treated each authority
Nav Bharat Rice and General Mills Vs. CTORelied on¶14
Nav Bharat Rice and General Mills Vs. CTO (2000) 120 STC 593 (Raj.)
CTO Vs. M/s. Rajasthan Agro & IndustriesRelied on¶14
CTO Vs. M/s. Rajasthan Agro & Industries in SB STR No. 143/2009 vide order/judgment dated. 4/11/2016
Commercial Taxes Officer, Anti Evasion-I, Kota
M/s. Banshi Lal Rameshwar Lal, Bundi
Jainendra Kumar Ranka
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
