C T O Vs. R K UDYOG JODHPUR

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THIS revision is by the Assessing Authority challenging the order passed by the Rajasthan Tax Board on 12. 1. 99 (Annexure/4 ).

(3.) AGGRIEVED with that order the assessee-respondent appealed before the Rajasthan Tax Board. The Rajasthan Tax Board found that process adopted by the respondent-assessee result in bringing into existence a new distinctly known commercial commodity and amounts to manufacture.