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TMI Blog2023 (8) TMI 1543X X X X Extracts X X X X X X X X Extracts X X X X ..... batch of Sales Tax Revisions, the scope of the controversy involved is identical. Therefore, considering the fact that the present batch of Revisions warrant adjudication on common questions of law, S.B. Sales Tax Revision/Reference No. 289/2017 titled as Commercial Taxes Officer vs. M/s. Shri Manmohan Corporation, is being taken up as the lead file. 2. Present Sales Tax Revision has been filed against the order dated 21.02.2017 passed by the Division Bench of the Rajasthan Tax Board, Ajmer in Appeal No. 346/2012/Jaipur, whereby the appeal preferred by the respondent-assessee was allowed. 3. The Sales Tax Revision was admitted on the following question of law: "Whether in the facts and circumstances of the case the Rajasthan Tax Board w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support of the order impugned, learned counsel submitted that the learned Tax Board has correctly placed reliance upon the judgment passed in M/s. Gulab Art Handi Craft, Jodhpur (Supra) wherein it was held that Entry No.27 in Schedule IV as it stood before 27.08.2008, conveyed a wider sense, including not only plant and machinery, but also encompassing part and accessories thereof and thus rendered in unmistakable terms, electric motor as embedded therein. Therefore, no case was made for the respondent-assessee to subject the said electric motor(s) to tax under the residuary category. In light of the said submissions, learned counsel prayed for the dismissal of the present Sales Tax Revision. 7. Heard and considered the arguments advanced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue. 9. Thus, considering the fact that the electric motor(s) sold by the respondent-assessee are used only for the purpose of operating the plant and machinery; that the said fact qua the usage of the electric motor(s) is not disputed by the Revenue and that in M/s Gulab Art Handi Craft, Jodhpur (Supra), while dealing with the classification of electric motors, the learned Tax Board classified the same to be embracing the term "part and accessory of the plant and machinery", it can be conclusively said that owing to their usage, the electric motor(s) sold by the respondent-assessee fell well within the ambit of Entry No. 27 of Schedule IV of the Rajasthan Value Added Tax Act, 2003. 10. As a result, the question of law as formulated abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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