This order lists connected sales tax revision petitions. It disposes of one revision as withdrawn per a routine government circular. It instructs listing the remaining three connected matters separately on a future date.
The first revision disposed as withdrawn; remaining three matters listed separately on 22.09.2023.
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 AT JODHPUR
S.B. Sales Tax Ref./rev. No. 41/2017
Commercial Taxes Officer, Circle, Banswara Raj.
----Petitioner
Versus
M/s Munat Jewellers, House No. 177, Commercial Colony, Dohad Road, Banswara, Rajasthan.
----Respondent
Connected With
S.B. Sales Tax Ref./rev. No. 23/2017
M/s. Den Mewar Rajdev Network Private Limited, Adarsh Complex, Opposite Vishnupriya Hotel, Udaipur.
----Petitioner
Versus
The Commercial Taxes Officer, Circle - B, Udaipur.
----Respondent
S.B. Sales Tax Ref./rev. No. 45/2017
Assistant Commissioner, Commercial Taxes Officer, Work Contract Leasing Tax, Bhilwara.
----Petitioner
Versus
M/s Miraj Products Pvt. Ltd., Rabcha, Nathdwara, Rajasthan.
----Respondent
S.B. Sales Tax Ref./rev. No. 46/2017
Assistant Commissioner, Commercial Taxes Officer, Work Contract Leasing Tax, Bhilwara.
----Petitioner
Versus
M/s Miraj Products Pvt. Ltd., Rabcha, Nathdwara, Rajasthan.
| ----Respondent | |
|---|---|
| For Petitioner(s) | : Mr. Shreyansh Bhandawat Mr.Sunil Bhandari |
| For Respondent(s) | : Mr. Manish Kumar Pitaliya Mr.PankajKumar Bohra |
(2 of 2)
[STR-41/2017]
HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI
Order
23/08/2023
In S.B. Sales Tax Ref./rev. No. 41/2017:-
Mr. Shreyansh Bhandawat, learned counsel representing the Department submits that the State Government, Commercial Taxes Department has issued an order/circular dated 14.10.2022 taking a decision to withdraw/not contest litigation where the disputed amount involved is less than Rs.15 lacs.
In view of the facts noted above, the revision is disposed of as withdrawn. All the Interlocutory applications as well as stay petition, if any, stand disposed of accordingly.
In S.B. Sales Tax Ref./rev. No.23/2017, 45/2017 &
46/2017 :-
Let the matter be detagged from the bunch of S.B. Sales Tax Ref./rev. No. 41/2017 and list all these matters separately on 22.09.2023.
(DR.PUSHPENDRA SINGH BHATI), J.
168-171-Sudheer/-
Commercial Taxes Officer, Circle, Banswara
M/s Munat Jewellers
M/s. Den Mewar Rajdev Network Private Limited
The Commercial Taxes Officer, Circle - B, Udaipur
Assistant Commissioner, Commercial Taxes Officer, Work Contract Leasing Tax, Bhilwara
M/s Miraj Products Pvt. Ltd.
Pushpendra Singh Bhati
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
