COMMERCIAL TAXES OFFICER, ANTI EVASION Vs. SAMRADHI INDUSTRIES

JUDGEMENT

(1.) PETITIONER -Revenue has preferred this revision petition under Section 86 of the Rajasthan Sales Tax Act, 1994 (for short, 'Act') challenging the judgment and order dated 4th of July, 2012 passed by the Rajasthan Tax Board, Ajmer. By the order impugned, learned Tax Board has partly allowed the appeal of the Revenue against the order passed by the first appellate authority.

(2.) THE learned Tax Board, while rendering the impugned judgment, has held that in view of rescinding of notification dated 12th of July, 2004 without any saving clause, now the provisions contained therein cannot be pressed into service vis   -vis the assessee. While passing the impugned judgment and order, the learned Tax Board has also placed reliance on some of its earlier decisions by the Co -ordinate Benches. At the threshold, when the matter came up before this Court on 06.12.2013, the Court was pleased to make following order: - -

(3.) PURSUANT to the order dated 06.12.2013, learned counsel, Mr. Buchh, has informed the Court that against the earlier verdicts of the Tax Board, referred to in para 6 of the impugned judgment, Revenue has not preferred revision petitions and those judgments have attained finality.