A.C.T.O. Vs. POPULAR TIMBER SUPPLIERS

JUDGEMENT

(1.) HEARD learned Counsel for the parties.

(2.) IN this revision petition, the Commercial Taxation Department is challenging the order passed by Rajasthan Tax Board, Ajmer dated 17.5.2002, so also the order passed by Dy. Commissioner (Appeals), Udaipur dated 12.3.1999 whereby the Dy. Commissioner (Appeals), Udaipur set aside the assessment order dated 10.10.1997 passed by Asstt. Commercial Taxation Officer, Flying Squad, Banswara and set aside the imposed penalty of Rs. 26,900/ -.

(3.) IN my opinion, the controversy involved in this revision petition is squarely covered with the recent judgment of Hon'ble Supreme Court in ACTO v. Bajaj Electricals Ltd. . Para -6 (In Vat reporter) of the aforesaid judgment is as follows: