More From This User
what judgments are precedents !
Judgment of Supreme Court of India regarding applicability of precedents
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR.S.B. CIVIL SALES TAX REVISION PETITION NO.718/2000Assistant Commercial Taxes Officer, Ward-I, Sirohi.VersusM/s Sarneshwar Enterprises, Sirohi.PRESENTHON'BLE Dr.JUSTICE VINEET KOTHARIMr.Rishabh Sancheti on behalf of Mr.V.K.Mathur, for the petitioner.DATE OF ORDER: 4th July, 2008.O R D E R 1.Heard the learned counsels for the Revenue.2.This revision petition is directed against the order of the Tax Board dated 29.3.2000,whereby the learned Tax Board affirming the order passed by the first Appellate Authority infavour of the respondent – assessee held that the assessee could avail exemption from tax onthe purchase of machinery for setting up of industries in the nature of textile, ceramic, glass,cement, engineering, sugar, metal industries, industries based on minerals etc. as specified innotification S.O No. 578 dtd.25.9.1985 reproduced in the order of the Tax Board.3.The only issue which was raised against the assessee by the assessing authority in theimpugned assessment order dtd.29.3.2004 is that since during the relevant period, theassessee did the job work for third party and did not manufacture its own goods, he was notentitled to said exemption on purchase of machinery for setting up of specified type of industries under the said notification.5.Having heard the learned counsel for the petitioner and upon perusal of the saidnotification carefully, it is seen that there is no such stipulation or restriction in the saidnotification that manufacture of goods by the assessee has to be manufacture of own goodsand there is no restriction on undertaking job work of third party. In the absence of any suchspecific restriction, the assessing authority could not have revoked the exemption on thisground that the assessee undertook job work for third party during the relevant period. Thecondition which is not stipulated in the notification cannot be imposed by the assessingauthority bereft of said notification. Therefore the appellate authorities have rightly foundthat there was no violation of relevant notification by the assessee and the assessee rightlyavailed the exemption on purchase of machinery.6.There is no force in this revision petition filed by the Revenue and the same isaccordingly dismissed. No order as to costs. A copy of this order be sent to the respondent – assessee.
of 00
Sarneshwar Enterprises
174 Reads
Info and Rating
| Category: | |
| Rating: | |
| Upload Date: | 03/13/2009 |
| Copyright: | Attribution Non-commercial |
| Tags: |
Leave a Comment