COMMERCIAL TAXES OFFICER Vs. R.S. METALS LTD.

JUDGEMENT

(1.) THIS sales tax revision petition has been preferred by the petitioner -Department assailing the order dated February 22, 2010, passed by the Rajasthan Tax Board, Ajmer, setting aside the order dated February 14, 2008, passed by the Commissioner, Commercial Taxes and remanding/restoring the matter back to the assessing officer for passing fresh assessment order for the assessment year 1994 -95 after providing opportunity of being heard to the respondent. The brief facts are that the respondent is dealing in cooper cadmium wires, bars, rods. Non -ferrous rods, pipes, strips, section, tubing, etc., are liable to be taxed at the rate of one per cent, according to Notification No. 72/29 dated December 31, 1975 and in accordance with Notification No. 72/15 dated May 20, 1976, non -ferrous wire is also liable to be taxed at the rate of one per cent.

(2.) THE assessing officer issued a notice claiming as to why the originally completed assessment made by levying tax at the rate of one per cent, be not reopened and fresh assessment may not be made by levying additional tax at the rate of three per cent, with interest and penalty.

(3.) AGAINST this assessment order, the respondent preferred a revision petition before the Commissioner, Commercial Taxes, under section 87, which was dismissed and it was held by the Commissioner that it was neither prejudicial nor erroneous. Before the Commissioner, Commercial Taxes, it was further claimed that the turnover is not part of inter -State sale and the disputed turnover of Rs. 26,53,294 is sale within the State and tax at one per cent, is applicable and in accordance with the same, the tax stands deposited. During the course of hearing, the respondent also gave declaration bearing Nos. 31601, 31602 and bill Nos. 456 and 457 justifying that the sale is within the State and, therefore, the additional levy of tax claiming it to be inter -State sale is wholly illegal, unjustified and bad in law and consequently, the interest is also liable to be deleted.