Rajasthan High Court - Jaipur
Rashi Peripherals Pvt Ltd vs Commercial Tax Officer Anti Evasion on 27 January, 2023
Author: Sameer Jain
Bench: Sameer Jain
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
S.B. Sales Tax Revision / Reference No. 75/2018
Rashi Peripherals Pvt Ltd
----Petitioner
Versus
Commercial Tax Officer Anti Evasion
----Respondent
Connected With S.B. Sales Tax Revision / Reference No. 76/2018 Rashi Peripherals Pvt Ltd
----Petitioner Versus Commercial Tax Officer Anti Evasion
----Respondent S.B. Sales Tax Revision / Reference No. 77/2018 Rashi Peripherals Pvt Ltd
----Petitioner Versus Commercial Tax Officer Anti Evasion
----Respondent S.B. Sales Tax Revision / Reference No. 78/2018 Rashi Peripherals Pvt Ltd
----Petitioner Versus Commercial Tax Officer Anti Evasion
----Respondent S.B. Sales Tax Revision / Reference No. 79/2018 Rashi Peripherals Pvt Ltd
----Petitioner Versus Commercial Tax Officer Anti Evasion
----Respondent S.B. Sales Tax Revision / Reference No. 80/2018 Rashi Peripherals Pvt Ltd
----Petitioner Versus Commercial Tax Officer Anti Evasion
----Respondent S.B. Sales Tax Revision / Reference No. 4/2019 M/s Hindustan Business Computers (Downloaded on 03/02/2023 at 11:41:48 PM) (2 of 3) [STR-75/2018]
----Petitioner Versus Commercial Taxes Officer
----Respondent S.B. Sales Tax Revision / Reference No. 5/2019 M/s Hindustan Business Computers
----Petitioner Versus Commercial Taxes Officer
----Respondent S.B. Sales Tax Revision / Reference No. 6/2019 M/s Hindustan Business Computers
----Petitioner Versus Commercial Taxes Officer
----Respondent S.B. Sales Tax Revision / Reference No. 9/2019 M/s Hindustan Business Computers
----Petitioner Versus Commercial Taxes Officer
----Respondent S.B. Sales Tax Revision / Reference No. 10/2019 M/s Hindustan Business Computers
----Petitioner Versus Commercial Taxes Officer
----Respondent S.B. Sales Tax Revision / Reference No. 30/2019 M/s Hindustan Business Computers
----Petitioner Versus Commercial Taxes Officer
----Respondent For Petitioner(s) : Mr. Siddharth Ranka with Mr. Muzaffar Iqbal, Mr. Akshat Khandelwal for Mr. Anurag Kalavatiya, Adv. For Respondent(s) : Mr. Ayush Singh for Mr. Punit Singhvi, Adv.
(Downloaded on 03/02/2023 at 11:41:48 PM)(3 of 3) [STR-75/2018] HON'BLE MR. JUSTICE SAMEER JAIN Order 27/01/2023 Heard.
The Sales Tax Revisions are admitted on the following questions of law:-
"i) Whether the ld. Tax Board was correct in law in holding that the networking products such as Routers, Switches, Hubs, Lan Cards and Lan Cables etc. sold by the petitioner are not computer peripherals hence was taxable @ 12.5% /14% and not @ 4%/5%.
ii) Whether the ld. Tax Board was correct in law while dismissing the appeal in restricting its findings/reasons only to the extent of CAT 5 and CAT 6 Cables and in not giving any finding/reasons what-so-ever in respect of networking products such as Routers, Switches, Hubs, LAN Cards sold by the petitioner?"
Notice(s) need not be issued as learned counsel for the respondent is duly present before the Court.
List these matters on 27.02.2023.
(SAMEER JAIN),J ANIL SHARMA /24-35 (Downloaded on 03/02/2023 at 11:41:48 PM) Powered by TCPDF (www.tcpdf.org)