9911796707
TMI Blog2013 (11) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... d this revision petition under Section 86 of the Rajasthan Sales Tax Act 1994 (for brevity, hereinafter referred to as 'the Act of 1994'), against the impugned order passed by the learned Tax Board, Ajmer. Succinctly stated, the facts of the case are that the Assistant Commercial Taxes Officer, Ward II, Circle-B, Bhilwara (for short, 'Assessing Authority'), vide its assessment order dated 1st of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a lid on the jar. Considering this aspect of the matter, the appellate authority has concluded that the material contained in the bottle is not taxable @ 12% in terms of the circular of the Government. The learned appellate authority has also held in clear and unequivocal terms that the assessing authority has not made any endeavour to thoroughly survey the place of business of the assessee and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstruing the circular issued by the State Government. Therefore, in my considered opinion, there is no infirmity, much less legal infirmity, in the impugned order passed by the learned Tax Board. In this view of the matter, I am not inclined to interfere with the impugned order passed by the learned Tax Board. The net result of the above discussion is that there is no merit in the revision petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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