9911796707
TMI Blog2007 (2) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... by this Court in Review Petition No.184/95 (defect case) dated 21.4.1999 which was passed by this Court after dismissal of Civil Appeal No.773/1995 by the Hon'ble Apex Court by which the revenue challenged the judgment of this Court dated 16.5.1994 delivered in the case of S.B.Civil Sales Tax Revision No.447/93. Brief facts of the case are that the assessee is a dealer of spacts, glasses and frames. A question arose before this Court in assessee's Sales Tax Revision No.447/93 whether by preparing spects from the glasses and frames, any different commodity comes in existence and that new product, is liable to be taxed under the Rajasthan Sales Tax Act. This Court held that by fixing the glasses in the frames, may it be of numbers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the revenue stated that he will not urge his contention, obviously before the Supreme Court, which goes contrary to the fact recorded in the judgment of the High Court dated 16.5.1994 as it could not have been raised in appeal without submitting review petition before the same court. It appears that a review petition was also submitted before this Court which was registered as S.B.Civil Review Petition No.184/95(Def.). In the review, it was submitted that it was never admitted by the revenue that the sale of glasses and the frames are exempted from tax under the provisions of the Rajasthan Sales Tax Act. Said Review Petition No.184/95(Def.) was disposed of by this Court by order dated 21.4.1999. This Court in its order on rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessing Authority for assessing the tax on the sale of the frames and glasses which were sold after assembly by fixing glasses in the frames as one spect. The learned counsel for the non-petitioner vehemently submitted that in fact the assessee has already paid the tax on the frames and glasses and, therefore, there is no reason for remanding the matter to the Assessing Authority. It is also pointed out by the learned counsel for the assessee that in the assessment order itself there is mention that all the frames and glasses were sold by the assessee as taxable items and on those items, the assessee has already paid tax. It is also submitted that the issue was before the Assessing Authority about the taxability of the glasses and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has paid the tax on such sale is a question of fact and that factual enquiry can be conducted only by the Assessing Authority to find out whether the assessee has paid the tax on glasses and frames which were used in the spects and sold by the assessee. In view of the above, all the revision petitions are allowed. The impugned orders of the Tax Board are set aside and the matter is remanded to the Assessing Authority who may hold an enquiry about the tax liability of the petitioner in relation to the commodities sold by the assessee by fixing the glasses in frames and treating the spects themselves as not a new commodity but treating the glasses and frames used in the preparation of the spects as taxable commodity. The parties shall app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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