ULTRATECH NATHDWARA CEMENT LIMITED Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) This bunch of Sales Tax Revisions involves identical questions of facts and law and hence, the same is being decided together by a common order. These revisions have been preferred by the petitioner M/s. UltraTech Nathdwara Cement Limited for assailing the order dtd. 28/12/2020 passed by the Rajasthan Tax Board, Ajmer, rejecting the applications of the petitioner for refund of mandatory statutory obligation pre-deposit with interest made with appeals filed before the Tax Board.

(2.) With the consent of the learned counsel for the parties, the matters have been heard finally.

(3.) The following substantial questions of law are proposed for adjudication in these revisions :-