COMMERCIAL TAXES OFFICER Vs. TRIVENI SOLVENTS AND ORS.

JUDGEMENT

(1.) Instant sales tax revision petition by the petitioner -Revenue is directed against order dated May 29, 2008 passed by the Rajasthan Tax Board, Ajmer (for short, "Tax Board") in Appeal No. 2837/2005/Sawai Madhopur by which the appeal filed by the respondent -assessee has been allowed and it relates to the assessment year 2000 -01. The brief facts noticed are that the respondent is carrying on the business and declared a turnover to the extent of Rs. 52,71,700 and according to the assessee, he was entitled to basic exemption on the basis of turnover tax under Sec. 13A of the Act. However, the assessing officer (for short, "the AO") was of the view that the assessee ought to have filed an application for opting of the scheme of turnover tax on or before the due date of furnishing the application for option and the same having not been done, the assessee was not entitled to the exemption on account of the turnover tax.

(2.) The matter was carried in appeal before the Deputy Commissioner (Appeals) (for short, "the DC (A)"). The DC (A) was also not satisfied and rejected the appeal. On a further appeal before the Tax Board, the Tax Board, taking into consideration the earlier judgment of the Tax Board in the case of Ram Singh Garg v/s. Commercial Taxes Officer, allowed the appeal and directed that to the extent of Rs. 50 lac, which was the basic exemption, no turnover tax is required to be levied and over and above the said amount of Rs. 50 lac, the turnover tax can be levied. The same has been assailed by the petitioner -Revenue herein.

(3.) The petition was admitted vide order dated November 28, 2011 on the following questions of law: