Rajasthan High Court - Jaipur
M/S Shreepati Computech Pvt. Limited vs The Assistant Commissioner on 25 July, 2022
Bench: Pankaj Bhandari, Sameer Jain
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Sales Tax Revision Petition No. 19/2022
M/s Shreepati Computech Pvt. Limited
----Petitioner
Versus
The Assistant Commissioner,
----Respondent
For Petitioner(s) : Mr. Alkesh Sharma For Respondent(s) :
HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MR. JUSTICE SAMEER JAIN Order 25/07/2022
1. Heard.
2. After hearing counsel for the petitioner, we deem it proper to admit the sales tax revision petition, on specific question of law Nos.1 and 3 which is reproduced as under:-
"(a) Whether under the facts and circumstances of the present case, the Rajasthan Tax Board, Ajmer was justified in ignoring the fact that the assessment order passed by the respondent Assistant Commissioner under Section 25 of Rajasthan Value Added Tax Act, 2003 was passed merely on a change of opinion and there was no reason to believe that the petitioner has avoided or evaded tax or has not paid tax in accordance with law or has availed input tax credit wrongly?
(b) Whether under the facts and circumstances of the present case, the Rajasthan Tax Board, Ajmer was justified in ignoring/overlooking the fact that Memory Cards are IT products covered under Entry No.3 of Part A of Entry 65 of Schedule IV of the Rajasthan Value Added Tax Act, 2003 which provides for levy of VAT at the rate of 5 per cent on 'Computer system and (Downloaded on 28/07/2022 at 09:57:41 PM) (2 of 2) [STR-19/2022] peripherals, computer printers excluding multifunctional devices & electronic diaries?"
4. Issue notice to the respondent. Rule is made returnable by four weeks.
5. Counsel for the petitioner is at liberty to serve additional copy of the petition to Mr. Punit Singhvi, Adv.
6. List this matter after four weeks.
(SAMEER JAIN),J (PANKAJ BHANDARI),J HEENA/12 (Downloaded on 28/07/2022 at 09:57:41 PM) Powered by TCPDF (www.tcpdf.org)