2014 (8) TMI 188

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..... oner. ORDER These revision petitions are directed against the judgment dated 26.4.2004 passed by the Rajasthan Tax Board, Ajmer (Tax Board'), whereby the appeals filed by the petitioner against the order dated 30.8.2002 passed by the Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur were rejected. Despite notice, no one has appeared on behalf of the respondent. 3. The facts in brief .....

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..... The appeals were preferred by the assessee before the Deputy Commissioner (Appeals), who relying on the judgment of this Court in Mehta Opticians v. ACTO [S.B. Civil Sales Tax Revision Petition No.447 of 1993, dated 16.5.1994] and the order passed in the review petition dated 21.4.2009 arising out of the order dated 16.5.1994, came to the conclusion that the order passed in the review, whereby pa .....

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..... odified by the order passed in review dated 21.4.1999. It was further submitted that the above aspect has been considered by this Court in : ACTO v. Mehta Opticians [S.B. Sales Tax Revision Petition No.202/2002, dated 26.2.2007] and this Court taking into consideration the judgment dated 16.5.1994 passed in the case of Mehta Opticians (supra) and order dated 21.4.1999 passed in the review petitio .....

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..... e came to the following conclusion :-             "In view of the above, two things are clear that tax is leviable on sale of glasses and frames even if they are sold in the form of spects and second is whether the assessee has paid the tax on such sale is a question of fact and that factual enquiry can be conducted only by the Assessing Auth .....

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..... icians dated 26.2.2007 (supra). The impugned orders of the Tax Board are set aside and the matters are remanded to the Assessing Authority, who may hold an enquiry about the tax liability of the respondents in relation to the commodities sold by the assessee by fixing the glasses in frames and treating the spectacles themselves as not new commodity but treating the glasses and frames used in the p .....

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