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TMI Blog2014 (8) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - Following decision of ACTO v. Mehta Opticians [2007 (2) TMI 628 - RAJASTHAN HIGH COURT] - Matter remanded back - Decided in favour of Revenue. - S.B. CIVIL (SALES TAX) REVISION PETITION NO. 265/2005, 229/2005, 410/2005, 412/2005 - - - Dated:- 10-12-2013 - Arun Bhansali, J. Mr. V.K. Mathur and Mr. D.K. Godara for the Petitioner. ORDER These revision petitions are directed against the judgment dated 26.4.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the review, whereby para 5 of the judgment was deleted did not alter the purport of the judgment dated 16.5.1994 and therefore, accepted the appeals preferred by the respondents- dealer and set-aside the assessment orders. Feeling aggrieved the department approached the Tax Board, who by the impugned order upheld the order passed by the Deputy Commissioner (Appeals) and dismissed the appeals filed by the petitioner. It is contented by learned counsel for the petitioner that the Deputy Commissioner (Appeals) and the Tax Board clearly fell in error in coming to the conclusion that the frames and glasses used by the respondent-Dealer in preparation of the spectacles sold to the customer were exempted from the tax by virtue of the judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee 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 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 shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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