RECKITT BENCKISER (INDIA) (P) LTD. Vs. STATE

JUDGEMENT

(1.) THREE petitions involving common question were heard together at joint request, and are being disposed of by present order.

(2.) INSTANT petitions have been filed assailing orders passed by Assessing Authority (Commercial Taxes Officer (Anti -Evasion) Circle -III, Jaipur) under Rajasthan Value Added Tax Act, 2003 ("the VAT Act"). It is not being controverted that assessments made by Assessing Authority for the years 2007 -08, 2008 -09 & April 2009 to December, 2009 vide orders impugned herein are appealable Under Section 82 to the appellate authority and against an order of appellate authority, further appeal lies to the Tax Board Under Section 83 of VAT Act.

(3.) TAKING note whereof, counsel for petitioners submits that once identical issue as having arisen in instant petitions has been rejected by the appellate authority while examining order of assessment for the year 2006 -07, no purpose is going to be served in filing appeals against orders of assessment for subsequent years (April, 2007 to December, 2009) impugned herein; and that apart, once CWP -3002/2010 has been entertained and notices have been issued by this Court (supra), the same parity may be maintained and operation of impugned orders of assessment in the facts & circumstances of the case, may be stayed, as well.