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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN

AT JODHPUR

S.B. CIVIL REVISION PETITION NO. 105/2008

(C.T.O., Bikaner Vs. M/s Mohta Construction Company,Bikaner)

DATE OF ORDER : 09.07.2008

HON'BLE DR. VINEET KOTHARI,J.

Mr.Rishabh Sancheti for

Mr.V.K.Mathur, for the petitioner.
......

Heard learned counsel. This revision petition is directed against the order of
the Tax Board dated 27.06.2007, whereby the learned Tax Board upholding the order of the
First Appellate Authority i.e. Deputy Commissioner (Appeals) held that a separate tax could
not be imposed on the purchase of wooden doors, windows and frames on the assessee while
tax has already been imposed upon him for execution of works contract on construction of
quarters for authorities of Military Engineering Services during the period in question.
Even though, the purchases of these items are taken to be from unregistered
dealers, no purchase tax could have been imposed on the respondent-assessee, in view of the
fact that he has already paid works contract tax on the total amount of works contract in
question and, therefore, the learned Tax Board does not appear to have committed any error
in holding that no separate tax could be imposed on purchase of wooden doors, windows and
frames etc.

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In the opinion of this Court, no question of law arises from the findings of
fact arrived at by learned Tax Board and the revision is devoid of merit and the same is
accordingly dismissed.

(Dr. VINEET KOTHARI) J.

s.soni
Item No. 16