ASSISTANT COMMERCIAL TAXES OFFICER Vs. MAKKAD PLASTIC AGENCIES

JUDGEMENT

(1.) Leave granted.

(2.) This appeal is directed against the judgment and order dated 03.05.2010 passed by the Rajasthan High Court, Jodhpur Bench, in S.B. Civil (Sales-Tax) Revision No. 74 of 2010, whereby the High Court dismissed the said Revision Petition preferred by the Appellant herein and upheld the order dated 22.01.2009 passed by the Rajasthan Taxation Board, Ajmer, wherein the Taxation Board interfered and modified its earlier order dated 13.05.2008.

(3.) The assessment of the Assessee-Respondent for the Assessment Year 2001-02 was completed by the Assessing Officer under Section 29(7) of the Rajasthan Sales Tax Act, 1994 (for short "the Act of 1994") holding that the tax on "thermo ware" and "vacuum ware", which were the articles sold by the Assessee-Respondent during the relevant assessment year, should be levied Sales Tax at 10 per cent instead of 8 per cent, treating them as separate articles from plastic goods/products. Consequently, the liability of difference of tax at 2 per cent along with surcharge, interest and penalty was also levied.