2010 (12) TMI 1153 - HC - VAT and Sales Tax

Summary

Issues involved: Challenge to judgment under Section 84 of Rajasthan Value Added Tax Act, 2003 by Assistant Commercial Taxes Officer, Anti Evasion, Pali.

Summary:

Issue 1: Challenge to judgment by Assistant Commercial Taxes Officer
In the VAT revision petition, the Assistant Commercial Taxes Officer challenged the judgment passed by Rajasthan Tax Board, Ajmer in Appeal No.1151/2009/Ajmer under Section 84 of the Rajasthan Value Added Tax Act, 2003.

The High Court, after perusing the impugned order, noted that all relevant documents were presented during the checking of the vehicle, including Form No.47 and a reply to the notice. The Court observed that the Tax Board's decision to dismiss the appeal was in line with the precedent set in the case of D.P. Metals (reported in (2007) 7 SCC 269). The Court agreed with the findings of the Deputy Commissioner (Appeal)-IV, Commercial Taxes, Jaipur and the Tax Board that there was no evasion of tax as all necessary documents were provided during the inspection. The Court concluded that the concurrent findings of both authorities did not warrant any intervention. Additionally, the Court noted that the impugned judgment was consistent with the apex Court's decision in D.P. Metals' case. Consequently, the Court found no legal question requiring consideration and dismissed the revision petition.

Therefore, the High Court dismissed the revision petition challenging the judgment under Section 84 of the Rajasthan Value Added Tax Act, 2003.