ASSISTANT COMMISSIONER, ANTI EVASION, COMMERCIAL TAXES DEPARTMENT-III, JAIPUR Vs. RAJASTHAN TEXTILE MILLS PACHPAHAR ROAD, BHAWANI MANDI, JHALAWAR

JUDGEMENT

(1.) Instant sales tax revision petition has been filed under Section 86 of the Rajasthan Sales Tax Act, 1994 (in short 'The Act'), against the order dated 10.11.2004 passed by the Rajasthan Tax Board, Ajmer, (In short 'The Board') in Appeal No.505/2004 whereby the Tax Board, dismissed the appeal of the petitioner-department upholding the order dated 10.7.2003 passed by the learned Deputy Commissioner (Appeals), Kota.

(2.) The facts are not in dispute that the respondent is a manufacturer of textile yarn and for its business has purchased High Speed Diesel, Furnace oil and Lubricant at the concessional rate as the same is also shown as a raw material for use in the registration certificate issued by the petitioner-department.

(3.) Learned counsel for the petitioner-department frankly concedes that the issue involved in the present revision petition is the same as was the issue involved in the case of Commercial Taxation Officer, Udaipur Vs. Rajasthan Taxchem Ltd., 2007 3 SCC 124 where the Hon'ble Apex Court dismissed the Civil Appeal filed by the petitioner-department upholding the judgment passed by this Court.