C T O Vs. INDO PLAST INDUSTRY LTD

JUDGEMENT

(1.) THE petitioner Commercial Taxes Officer has preferred this revision petition against the order of the Rajasthan Tax Board dated 21. 4. 98 wherein it has been held that the product sold by the respondent-company which are Hose-collar, Hose-socket, Hose connector, Hose-clip, foot-valve are the items used in water pump and hence, the sales-tax which was leviable under these items would be 10% as it will have to be treated as a residuary item which prescribes 10% tax only. Thus, the order passed by the Assessing Authority and the Appellate Authority holding therein that it should be leviable under item No. 78 which specifies 12% tax for all types of sanitary goods and all types of pipes and pipe-fittings cannot be levied as the items manufactured by the respondent herein would fall in the residuary items. Consequently, the orders passed by the quasi judicial authorities were set aside by the Rajasthan Tax Board at Ajmer.

(2.) THE petitioner-Department through the Commercial Taxes Officer Feeling aggrieved with the aforesaid order of the Tax Board preferred this revision petition and assailing the judgment and order of the Tax Board, it was submitted by learned counsel for the petitioner that Hose-collar, Hose-socket, Hose-connector, foot-valve are all the items which can be treated as the components used in sanitary fittings and hence, the assessing authority was justified in levying 12% tax against the respondent and 10% was not enough.