COMMERCIAL TAXES OFFICER Vs. KHANDELWAL DRUG AGENCIES

JUDGEMENT

(1.) THIS revision petition is directed against the order dated June 14, 1995, passed by the Rajasthan Sales Tax Tribunal (for short, "the Tax Tribunal") in Appeal No. 516/93/Jaipur. This petition was earlier submitted before the Rajasthan Taxation Tribunal and on its abolition, stood transferred to this court. This petition was admitted by this court on the following questions of law:

(2.) DISSATISFIED with the aforesaid levy, the matter was carried in appeal by the respondent -assessee before the Deputy Commissioner (Appeals) (for short, "the DC (A)") who partly allowed the appeal. The matter was again carried in appeal by the respondent -assessee before the Tax Tribunal who also vide order dated June 14, 1995 upheld the levy of tax, however, insofar as liability of interest under section 11B(f) of the, Act is concerned, it was held that the interest shall commence only on the date the tax was quantified. It is this observation/finding by the Tax Tribunal that the petitioner -assessing officer is aggrieved only on the issue of interest.

(3.) MR . Alkesh Sharma, learned counsel for the respondent -assessee, on the contrary, submits that the Tax Tribunal was correct and justified in coming to the said conclusion that interest was to be levied only from the quantification of the tax. He also submits that the impugned controversy in regard to even levy of tax is pending before the Tax Tribunal (now Tax Board) between the same parties and for the same years. He drew attention of this court to the judgment of this court dated July 6, 2007 passed in the case of CTO, Jaipur v. Khandelwal Drug Agencies in S.B. Sales Tax Revision Petition Nos. 359, 719 and 721 of 1999 and submits that this court has restored the matter back to the Tax Board to decide the issue afresh in the light of some additional facts brought on record before this court. He further submits that this matter may also be restored back to the Tax Board so that all the issues are simultaneously decided by the Tax Board.