DEEPAK AGRO FOODS Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) Leave granted.

(2.) These two sets of appeals, by special leave, are directed against the judgments and orders dated 4th May, 2004 passed by the Division Bench of the High Court of Judicature for Rajasthan at Jodhpur in D.B. Civil Special Appeal (Writs) No. 900/2002 and order dated 15th July, 2005 passed in Review Petition No.8/2005 in Civil Special Appeal No. 900/2002. By the impugned main orders, the Division Bench, while allowing the appeals, has set aside the assessment orders passed under the Rajasthan Sales Tax Act, 1994 (for short the Act) in respect of assessment years 1995-96 and 1996-97 and has remanded the cases for fresh assessments by a new Assessing Officer, to be nominated by the Commissioner of Commercial Taxes, Rajasthan.

(3.) Though the appeals pertain to two assessment years but are inter-connected insofar as the decision in appeal pertaining to the assessment year 1996-97 will depend upon the decision in appeal for the year 1995-96 because in its order for the latter year, the High Court has substantially relied on its order for the earlier year. Therefore, we propose to dispose of both the appeals by this common order. However, we shall refer to the facts emerging from the record for the assessment year 1995-96.