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TMI Blog2013 (5) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Even the assessing officer when he comes to the finding that the assessee has purchased high speed diesel for processing of rody, concrete and cement, then it is clearly and categorical finding then in my view, the assessee was entitled to purchase of diesel on concessional rate by issuing declaration "form 17" in purchasing the high speed diesel at the rate of four per cent. When it is an admitted fact that the mixer of rody, concrete and cement has been held to be involved in processing, the benefit as applicable under section 10(3) ought to have been allowed and it has rightly been allowed by the Deputy Commissioner (Appeals) and affirmed by the Tax Board. - Decided against Revenue. - S.B. Sales Tax Revision Petition No. 51 of 2004 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide order dated May 31, 2002, allowed the appeal of the assessee and held that the assessee was correct and justified in issuing the declaration form 17 , in purchasing the high speed diesel at the rate of four per cent in view of section 10(3) of the Rajasthan Sales Tax Act. 4. Dissatisfied with the relief given by the Deputy Commissioner (Appeals),4 the petitioner-Department carried the matter in appeal before the Rajasthan Tax Board, Ajmer, who also vide order dated September 30, 2003 dismissed the appeal of the petitioner by holding that the Deputy Commissioner (Appeals) was correct and justified in allowing the relief in the light of section 10(3) of the Act and in the light of the other observations. Hence this revision petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late authorities and no question of law is involved. 7. I have considered the arguments advanced by the learned counsel for the parties and have perused the orders passed by the lower authorities and according to me, the Tax Board has come to the correct conclusion that the assessee-respondent was entitled to purchase of high speed diesel at the concessional rate of four per cent under section 10(3) of the Act, particularly; when under section 10(3) of the Act clearly speaks of concessional rate of purchase in the case of mixer/processing and when all the authorities have come to the conclusion that the respondent is involved in the processing, then he was clearly entitled to purchase the goods on lower concessional rate as prescribed un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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