(1.) The learned counsel for the parties submit that the present case is squarely covered by the decision of this court in the case of A.C.T.O., Flying Squad, Bhiwadi v. Rathi Bars Limited (S.B. Sales Tax Revision Petition No. 26 of 2006 decided on May 22, 2007-- Rajasthan High Court, which is reproduced below for ready reference: