C.T.O., JODHPUR Vs. CHAGNI RAM GEHLOT

JUDGEMENT

(1.) THE present revision petition has been filed by the Revenue aggrieved by the dated 14.03.2005 passed by the learned Single Member of the Tax Board in Appeal No. 77/2004/Jodhpur "Commercial Taxes Officer, Works Contract & Leasing Tax, Jodhpur v. M/s. Chagni Ram Gehlot, Jodhpur" dismissing the appeal of the Revenue filed against the order dated 16.07.2003 passed by the Deputy Commissioner (Appeals), Jodhpur, who allowed the appeal of the Assessee preferred against the order dated 26.03.2003 passed by the Assessing Authority.

(2.) THE learned Tax Board in its impugned order dated 14.03.2005, while upholding the order of the Deputy Commissioner (Appeals), Jodhpur dated 16.07.2003, held as under: - -

(3.) THE relevant observations of the learned Single Judge in the aforesaid case is quoted herein below for ready reference: - -