Rajasthan High Court - Jaipur
Commercial Taxes Officer Anti Evasion vs M/S Sharp Business System (India) Ltd on 6 July, 2017
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT
JAIPUR
S.B. Sales Tax Revision / Reference No. 75 / 2017
1. Commercial Taxes Officer, Anti Evasion, Zone-I/Zone-2, Jaipur
2. Dy. Commissioner (Appeals) Commercial Taxes, Jaipur.
----Petitioners
Versus
M/s Sharp Business Systems (India) Limited 106, Sunrise, J-54-C,
Prithviraj Road, C-scheme, Jaipur.
----Respondent
_____________________________________________________ For Petitioner(s) : Ms. Meenal Ghiya Adv. For Respondent(s) :
_____________________________________________________ HON'BLE MR. JUSTICE JAINENDRA KUMAR RANKA Judgment 06/07/2017
1. Defect pointed out by the Registry is waived. Heard on merits.
2. Counsel for the petitioner submits that the issue raised in the instant petition about "Multi Functional Device (MFD)" has already been considered & decided by this court in the case of M/s Sharp Business Systems (India) Limited Vs. The Assistant Commissioner Anti-Evasion, Zone-I, Jaipur & Anr. decided on 26.05.2017, in SB STR No.185/2016.
3. In view of the submission made by the counsel for the revenue, the present revision petition is also dismissed in the light of the judgment rendered by this court in the case of M/s Sharp Business Systems (India) Limited Vs. The Assistant Commissioner Anti-
Evasion, Zone-I, Jaipur & Anr (supra).
(JAINENDRA KUMAR RANKA)J. S.Kumawat Jr.P.A.