COMMERCIAL TAXES OFFICER Vs. HINGER TRADERS

JUDGEMENT

(1.) The petitioner-Revenue has preferred this revision petition under section 84 of the Rajasthan Value Added Tax Act, 2003 (for short, "the Act of 2003") against the judgment and order dated February 28, 2012 passed by the learned Rajasthan Tax Board, Ajmer. The learned Tax Board, by the impugned judgment and order, has recorded a categorical finding that the respondent-assessee has not violated section 18(1) of the Act of 2003 and input-tax credit has been rightly allowed to the assessee. The learned Tax Board has also concluded in clear and unequivocal terms that the assessee has already paid the requisite tax on the purchase price. The finding of the learned Tax Board is also clear and unequivocal that the assessee-trader has reduced the purchase by minimising the trade discount, the learned Tax Board has also examined the newly added section 18(3A) of the Act of 2003 which was enforced with effect from March 9, 2011 and concluded that the learned first appellate authority has not properly thrashed out the matter in the light of prevailing law on the subject, i.e., anterior to March 9, 2011. With these affirmative conclusions, the learned Tax Board has found the order of first appellate authority infirm and upset the same.

(2.) On examining the matter, in its entirety, in my considered opinion, there is no infirmity much less legal infirmity in the impugned order passed by the learned Tax Board and consequently no interference is warranted. Accordingly, instant revision petition is dismissed. The contention raised by the learned counsel for the Revenue about pilferage of the Revenue can be examined in the appropriate case and as far as present case is concerned, in my opinion, the issue relating to the pilferage of the Revenue is not involved, and therefore, this question can be made subject-matter of judicial scrutiny.