Rajasthan High Court - Jodhpur
Cto, Spl.Circle,Pali vs M/S Binani Cement on 11 September, 2011
Author: Vineet Kothari
Bench: Vineet Kothari
S.B.STR No.384/2004
CTO, Special Circle, Pali Vs. M/s Binani Cement
Order dtd: 11/10/2011
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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN
AT JODHPUR
ORDER
S. B. Civil Sales Tax Revision Petition No.384/2004 CTO, Special Circle, Pali Vs. M/s Binani Cement Date of Order ::: 11th October, 2011 PRESENT HON'BLE DR. JUSTICE VINEET KOTHARI Mr. Sharat Tatiya on behalf of Mr. V.K. Mathur, for the petitioner.
Mr. Pankaj Bohra } Mr. Neeraj K. Jain }- for the respondent-Assessee.
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1. Learned counsel for the respondent-assessee submits that controversy involved in the present revision petition already stands decided by the Hon'ble Apex Court in the case of CTO, Udaipur Vs. Rajasthan Taxchem Ltd. reported in (2007) 5 VST 529 (SC) and judgment of this Court in S.B. Civil Sales Tax Revision No.195/2004 - CTO, Anti Evasion, Bhilwara Vs. M/s Bhilwara Spinners Ltd., decided on 04.04.2007, holding that purchase of consumables like lubricant oil and diesel could be made at the concessional rate against declaration form in ST-17, and they were raw material to the extent of being used in manufacturing process of in house power generation by the cement manufacturing units.
2. Consequently, this revision petition filed by the Revenue is found to be devoid of merit and the same is dismissed. No costs.
(DR. VINEET KOTHARI), J.
DJ/-
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