COMMERCIAL TAXES OFFICER Vs. R T EXPORT LIMITED

JUDGEMENT

(1.) Instant revision petitions have been filed by the Revenue against the order of the Tax Board dated October 29, 2004 whereby the tax and interest levied upon the assessee have been set aside.

(2.) The controversy raised in both the revision petition is covered by the judgment of this Court in Nav Bharat Rice & General Mills v. Commercial Taxes Officer, 2000 120 STC 593.

(3.) That the counsel for the petitioner does not dispute the controversy raised in the present petitions was considered by this Court in Nav Bharat Rice & General Mills v. Commercial Taxes Officer, 2000 120 STC 593, but submits that while examining the controversy, the relevant Notification No. F. 4(67)FD/Gr. IV/76-24, dated September 8, 1976 was rescinded by the subsequent Notification No. F. 4(5) FD/Gr. IV/88-20 dated March 8, 1988 (annexure 6) in exercise of powers conferred under Section 8(5) of the Central Sales Tax Act, 1956 read with Section 21 of the General Clauses Act, 1897. But, this fact was not brought to the notice by either of the party when this controversy was considered and examined by this Court in Nav Bharat Rice & General Mills v. Commercial Taxes Officer, 2000 120 STC 593.