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A C T O AJMER v M/S MIRZA ENGINEEREING WORKS - STR Case No. 87 of 2006  RD-RJ 1935 (13 September 2006)
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR
Assistant Commercial Taxes Officer
M/s. Mirza Engineering Works
S.B. SALES TAX REVISION PETITION No.87/2006
DATE OF ORDER : 13/09/2006
Hon'ble Shri Justice Ajay Rastogi
Shri R.B. Mathur, for petitioner
BY THE COURT:
Instant revision petition has been filed by the
Revenue against the orders passed by the Dy. nd
Commissioner [Appeals] dated 2 August, 2001 and so also
Tax Board dated 25th March, 2003.
The order was passed by the Assessing Authority on 26th December, 2000 for the assessment year 1998-99 u/s.29 of the Rajasthan Sales Tax Act, 1994 and levied tax @6% on trolley on the premise that it has not been separately identified under the schedule as per notification dated 9th July, 1998. The assessee preferred appeal before the Dy. Commissioner [Appeals] where it was pointed out that under the notification dated 12th
March, 1997 at item No.35 and under the notification 9th dated July, 1998 at item No.36 trolley has been separately identified where 4% tax has been levied and accordingly, the order passed by the Assessing Authority was set aside. Against the order of Dy. Commissioner [Appeals], the Revenue preferred appeal before the Tax
Board and the Board also placed reliance on the notifications referred to above dismissed their appeals holding that once the trolley has been separately identified in the notification at item No.36 the
Assessing Authority was not justified in levying tax @6%. The finding of fact which has been recorded by the learned Board under its order impugned is with regard to notifications dated 12th March, 1997 and dated 9th July, 1998 where entry Nos.35 & 36 have been separately made with respect to trolley.
I do not find any error committed by the Tax Board in passing the order impugned dated 25th March, 2003. No question of law arises in the present revision petition.
Consequently, the revision petition stands dismissed. [Ajay Rastogi],J.
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