COMMERCIAL TAX OFFICER, CIRCLE-A Vs. RAJ BUILDERS

JUDGEMENT

(1.) This instant petitions are directed against the order dated June 12, 2013 passed by Rajasthan Tax Board in Appeal No. 1386/2012 Alwar and 1385/2012 Alwar respectively. The issue is relevant for the assessment years 2006 -07 and 2008 -09. The issue raised in the instant petitions are about input -tax credit on the invoice value which according to the assessee ought to have been taken into consideration and allowed while the Revenue was of the view that net value is to be taken into consideration after discount, rebate, commission allowed and, accordingly, the assessing officer did not allow the credit of input tax.

(2.) The matter travelled before the Deputy Commissioner (Appeals), who allowed the claim of the assessee -respondent, so also the matter having been travelled to the Tax Board on behalf of the Revenue, Tax Board also came to the said conclusion and upheld the order of the Deputy Commissioner (Appeals).

(3.) Counsel for the appellant contended that order of the assessing officer was just and proper and input -tax credit could not have been allowed as per the sale invoices rather it should have been on the basis of net value realised by the assessee, i.e., sale price on sale of the goods as there is a mis -match of tax credit. He further contended that the orders of the appellate authorities are perverse and the issue requires consideration.