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C T O JAIPUR v MS ARIKSON INDIA PVT LTD - STR Case No. 108 of 2005  RD-RJ 4222 (29 August 2007)
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JAIPUR BENCH, JAIPUR
S.B. Sales Tax Revision Petition No. 108/2005
Commercial Taxes Officer, Anti Evasion, Circle-I, Jaipur
M/s. Arikson India Private Limited, Jaipur
Date of order :: August 29, 2007
HON'BLE DR. JUSTICE VINEET KOTHARI
Mr. Amit Ratnawat on behalf of Mr. R.B. Mathur for the petitioner
Mr. T.C. Jain for the respondent
BY THE COURT:
Learned counsels at bar submit that this revision petition is covered by a judgment of this court between the same parties, namely, S.B. Sales Tax Revision Petition No. 2/2007, CTO Vs. M/s.
Arikson India Pvt. Ltd. decided on 23.01.2007, wherein this court upholding the order of the Tax Board and dismissing the revision petition filed by the Revenue, held that electronic items like spare parts, tools and testers, power plants and software required in electronic and telecommunication are covered by notification dated 27.03.1995 and are taxable at concessional rate of 2% and not at residuary rate of 10%. The said judgment was rendered by the learned Single Judge following another judgment of this court in CTO,
Udaipur & Anr. Vs. M/s. Allied Electronic & Magnetics Ltd. & Anr. reported in (2006) 15 Tax Update 322.
In view of the aforesaid position, this revision petition deserves to be dismissed in the light of the judgment referred to hereinabove.
This revision petition is accordingly dismissed.
Item No. 13
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