Rajasthan High Court - Jodhpur
A.C.C.T.Spl.Cir.Udaipur vs M/S Raj.Jan Jaati Kasheriya V.S.S.Ltd on 26 August, 2008
Author: Vineet Kothari
Bench: Vineet Kothari
SBCSALES TAX REVISION NO.204/2008 - ASSISTANT COMMERCIAL TAXES OFFICER V/S M/S RAJASTHAN JAN JAATI
KSHETRIYA VIKAS SAHKARI SANGH LTD. UDAIPUR : JUDGMENT DTD. .26.8.2008
1/3
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR.
S.B. CIVIL SALES TAX REVISION NO.204/2008
Assistant Commercial Taxes Officer, Special Circle, Udaipur.
versus
M/s Rajasthan Jan Jaati Kshetriya Vikas Sahkari Sangh Ltd.,
Udaipur.
PRESENT
HON'BLE Dr.JUSTICE VINEET KOTHARI
Mr.Rishabh Sancheti on behalf of
Mr.V.K.Mathur, for the petitioner.
DATE OF JUDGMENT : 26th August, 2008.
JUDGMENT
1. Heard the learned counsel for the petitioner - Revenue.
2. This revision petition is directed against the order of the Tax Board dtd.27.7.2007 whereby the Tax Board has allowed refund of the tax deposited under protest by the respondent - assessee on the sale value of packing material as the Tax Board found that no tax was SBCSALES TAX REVISION NO.204/2008 - ASSISTANT COMMERCIAL TAXES OFFICER V/S M/S RAJASTHAN JAN JAATI KSHETRIYA VIKAS SAHKARI SANGH LTD. UDAIPUR : JUDGMENT DTD. .26.8.2008 2/3 imposable in view of the notification dtd.27.3.1995 quoted by the Tax Board in its order.
3. This revision petition was filed in view of the condition imposed in the said notification that the tax already paid to the State Government if any, shall not be refunded. However, the Tax Board has found that the said Tax was never collected from the customers and then paid by the assessee to the State. On the contrary, the finding is that the same was paid under protest by the respondent - assessee subject to his right under appeal filed by it before the Tax Board.
4. Having heard the learned counsel, this Court finds no question of law to be arising in the present case as the Tax Board has given categoric finding of fact that tax in question was deposited under protest without being collected from the customers and therefore, the assessee was entitled to refund of the same having succeeded in the appeal before the Tax Board under the Act.
SBCSALES TAX REVISION NO.204/2008 - ASSISTANT COMMERCIAL TAXES OFFICER V/S M/S RAJASTHAN JAN JAATI KSHETRIYA VIKAS SAHKARI SANGH LTD. UDAIPUR : JUDGMENT DTD. .26.8.2008 3/3
5. Consequently this revision petition is found to be devoid of merit and the same is accordingly dismissed.
(Dr.VINEET KOTHARI)J. Item No.1 Ss/-