MANGI LAL Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) It is submitted by learned counsel for the parties that the issue raised in the present writ petition is squarely covered by the judgment of this Court in C.T.O., Anti Evasion, Dungarpur v. M/s. Noble Enterprises : S.B. Civil (ST) Revision Petition No.457/2005 decided on 19.5.2015.

(2.) In view of the submissions made, the writ petition is disposed of in the light of the said judgment, wherein this Court based on the judgment in the case of ACTO v. Indian Oil Corporation Ltd. : Sales Tax Revision No.92/1999 decided on 26.2.2015 has remanded back the matter to the Assessing Authority.

(3.) The judgment in the case of Indian Oil Corporation Ltd. (supra) held as under: -