LAKSHMI CEMENT Vs. COMMERCIAL TAXES OFFICER

JUDGEMENT

(1.) THE Assessee, a cement manufacturer within the State of Rajasthan has filed this revision petition under Section 86 of the Rajasthan Sales Tax Act, 1994 being aggrieved by the judgment of the Tax Board dated 23.9.2005 allowing the revenue's appeal and holding that the assessee was not entitled to avail the partial exemption from sales tax under the Notification dated 6.5.1986 for the assessment year 2001 -02 because it had made some inter -state sales during the said year in question and had availed concessional rate of tax @ 6% under the later Notification dated 21.01.2000 which contained a condition No. 3 that if the assessee avails such concessional rate of tax under the Notification dated 21.1.2000, he would not avail the benefit of partial exemption from sales tax under the Notification dated 6.5.1986.

(2.) THE assessing authority had imposed additional tax on the respondent assessee for the aforesaid period by the assessment order dated 26.8.2003 in view of the circular issued by the Commissioner of Commercial Taxes Department on 16.04.2001 which was issued by the Commissioner explaining the Notification dated 21.1.2000. The first appellate authority - Deputy Commissioner (Appeals) however allowed the first appeal filed by the assessee on 3/1/2004 and held that the assessee would be entitled to avail such partial exemption in respect of inter -state made on which concessional rate of 6% was not availed by him under the Notification dated 21/1/2000.

(3.) I have heard learned counsels on both the sides at length and perused the relevant Notifications. Impugned orders and judgments cited at the bar.