9911796707
TMI Blog2013 (2) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... ices that when bills and vouchers have been placed on record which clearly prove that the turnover was within the State and there is no contrary material, then the Rajasthan Tax Board was justified in setting aside the assessment with the direction to the assessing officer to look into each and every aspect in accordance with law and after hearing the respondent-assessee. Since both the parties would get fresh opportunity, therefore, this court feels that no question of law arises out of the order of the Rajasthan Tax Board so as to call for any interference of this court. This court does not find any perversity in the order of Rajasthan Tax Board as opportunity has been granted to the assessing officer to look into each and every aspect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opper wire bars, however, despite of this, the assessing officer applied rate of four percent. in terms of notification dated May 20, 1976. Accordingly, after passing the order, the assessing officer levied tax to the extent of ₹ 79,598 and also levied interest under section 58 to the extent of ₹ 1,59,196, totalling ₹ 2,38,794. Against this assessment order, the respondent preferred a revision petition before the Commissioner, Commercial Taxes, under section 87, which was dismissed and it was held by the Commissioner that it was neither prejudicial nor erroneous. Before the Commissioner, Commercial Taxes, it was further claimed that the turnover is not part of inter-State sale and the disputed turnover of ₹ 26,53, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aived. Considering the same, the Rajasthan Tax Board was of the opinion that in view of the above letter of the Revenue itself (Assistant Commissioner, Special Circle-Ill, Jaipur) it is abundantly clear that it is sale within the State and that entire tax was deposited and set aside/restored the matter to the assessing officer to frame assessment de novo. After hearing Ms. Tanvi Sahai, learned counsel for the petitioner-Department at length and on perusal of the order of the Rajasthan Tax Board, it reveals that nothing has been decided by the Rajasthan Tax Board and the matter has been simply restored/remanded to the file of the assessing officer to frame the assessment de novo, after providing an opportunity of being heard to the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
