PRATEEK TECHNOCOM PVT LTD Vs. CTO

JUDGEMENT

(1.) THESE four revision petitions filed by the Assessee-petitioner against the Tax Board's order dated 8. 10. 2004 are being disposed of by this common judgment.

(2.) THE Assessee-petitioner claimed benefit of exemption from Tax under the notification No. 1082 dated 12. 3. 1997 which is reproduced herein below as under: &nbsp&nbsp&nbsp&nbsp&nbsp" S. No. 1082 : F. 4 (1)FD/tax Divn/97-109 dated 12. 3. 1997. S. O. 307.- In exercise of the powers conferred by Sec. 15, RST Act, 1994, and in supercession of this Department notification No. F. 4 (8) FDGr. IV/91-111 dated 6. 3. 1991 (S. No. 840), the State Govt. (1.) hereby exempts from tax, the sale of iron and steel on the following conditions, namely:- 1. That such iron and steel is used as raw material in the manufacture of iron and steel as specified in Sec. 14 (iv), CST Act, 1956. 2. That such manufactured product is sold within the State or in the course of inter-State trade or commerce; and 3. That such manufacturer shall issue a declaration to this effect in Form ST 17 appended to the Rajasthan Sales Tax Rules, 1995, to the selling dealer. "

(3.) HEARD learned counsel and perused the impugned orders.