ASSISTANT COMMISSIONER Vs. JALANI ENTERPRISE COMMERCIAL TAXES

JUDGEMENT

(1.) Identical question of facts and law is involved in these Sales-tax Revision Petitions and hence, they all are being heard and decided together by this common judgment.

(2.) The Revision Petitions No.212/2008 & 213/2008 arise out of common judgment dated 03 rd March 2008 while other Revision Petitions No.215/2008, 216/2008, 217/2008, 218/2008, 219/2008, 220/2008, 221/2008 & 222/2008 have been filed against common judgment dated 18 th December 2007, whereby the appeals filed by the revision-petitioner-revenue, against decisions of the Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur in respect of different assessment orders, were dismissed by the Rajasthan Tax Board, Ajmer.

(3.) Concise facts of the case are that while assessing sales-tax return filed by the assessee non-petitioner- M/s Jalani Enterprises, Jodhpur for various Assessment Years, the Assessing Authority raised Demand Notes for respective Assessment Years, by holding that the product-Jaljira sold by the assessee is to be treated as 'packed masala' and hence, the assessee is required to pay sales-tax at the rate prescribed by the State Government in respect of packed masala. In this respect, the Assessing Authority relied upon decision dated 11.12.2006 rendered by a Division Bench of Rajasthan Tax Board, wherein product- Jaljira was held to be 'packed masala'.