CHARBHUJA SUGAR WORKS Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THE petitioner challenges the order passed by the District Level Screening Committee (for short `d. L. S. C. ') dt. 30. 10. 1991 as communicated vide letter dt. 31. 10. 1991 (Annexure-3) by which the eligibility certificate issued to the petitioner under the Rajasthan Sales Tax Incentive Scheme, 1987 (for short `scheme of 1987') on the recommendation of Dy. Commissioner, Commercial Taxes, Jaipur (Annexure-6) and the order passed by the Rajasthan Taxation Tribunal dt. 29. 04. 1987 (Annexure-7) affirming the said order on appeal.

(3.) THE contention of the assessee was not accepted and it was found from the fact that the assessee has claimed total price which he was charging from buyers which included sales tax also and on which Excise Duty was also paid. As a policy of the assessee to work out total consolidated price which he is charging from customers, the operation cost which has taken place for the purpose of value of the goods manufactured by it from the customers as sales tax. Since the assessee has charged sales tax on the sales made by him, the assessee was held bound to make it over to the public revenue by subjecting himself to the assessment. In respect of very same claim, the assessee has also filed S. B. Civil Writ Petition No. 801/91 which was dismissed as having become infructuous in view of decision rendered in aforesaid Sales Tax Revision.