JALANI ENTERPRISES Vs. C.T.O.

JUDGEMENT

(1.) THE above four revision petitions are directed against the common judgment dated December 11, 2006 passed by Rajas -than Tax Board, Ajmer and involved identical question of law, therefore, all these revision petitions are being decided by this common order.

(2.) ACCORDING to the facts of the case, the petitioner's firm was granted exemption certificate on March 5, 1998 for the sale of jaljira. Under the Incentive Scheme, masala/spice fall in the negative list of the scheme and the assessee being not a producer of masala/spice and being a producer of jaljira was found eligible to avail benefit under the incentive scheme. The respondent -department has assessed the petitioner's product as such by levying tax at general rate under residuary entry and not as spice/masala for assessment years 1996 -97 to 2000 -01. However, the respondent -department has passed order dated March 15, 2004 for reassessment under Section 29 of the Rajasthan Sales Tax Act, 1994 for assessment year 2001 -02 by holding that jaljira is a masala and the same falls in the category of packed masala taxable at the rate of 16 per cent under entry 184 of rate notification dated March 29, 2001 (annexure 1).

(3.) THE respondent -department preferred an appeal before the Rajasthan Tax Board against the order dated August 1, 2005 passed by the Deputy Commissioner (Appeals). The Tax Board set aside the order dated August 1, 2005 passed by the Deputy Commissioner (Appeals) vide impugned order dated December 11, 2005 and restored the orders passed by the assessing authority.