2015 (4) TMI 1089

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..... vision Petition is directed against the judgment dated 23/12/2010 passed by the Rajasthan Tax Board, Ajmer in Appeal no.1022/2010/Jaipur by which the appeal of the Revenue was dismissed. It relates to assessment year 1997-98. 2. The brief facts which can be noticed are that the respondent-assessee is carrying on business of copper and purchase of copper and thereafter manufacturing electric wire .....

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..... appeal before the Rajasthan Tax Board by the revenue. The Tax Board also after analyzing the Notification allowed the claim of the assessee and upheld the finding of DC(A) and dismissed the appeal of the revenue. Hence this revision. 5. Learned counsel for the revenue has contended that the product in which the assessee deals would not fall within the ambit of Notification as its product is diff .....

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..... anufactured by the Assessee and thus is fully covered within the Notification dated 6/3/1991. The Assessing Officer in the assessment order has not been able to prove that the copper which was purchased by the assessee has not been put to use in manufacturing of electric wire and cable and when even the  Assessing Officer has not been able to prove contrary then the finding of fact arrived by .....

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