Rajasthan High Court - Jaipur
C T O Anti Evasion Zone-Ii Jaipur vs M/S H P India Sales Pvt Ltd on 10 May, 2017
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT
JAIPUR
S.B. Sales Tax Revision / Reference No. 86 / 2013
Commercial Taxes Officer, Anti Evasion, Zone-II, Commercial Taxes
Department, Jaipur
----Petitioner
Versus
M/s. H.P. India Sales Pvt. Ltd. C-185, Single Aromatics, Road No.9,
V.K.I.A, Area, Jaipur
----Respondent
_____________________________________________________ For Petitioner(s) : Ms. Tanvi Sahai Adv. For Respondent(s) :
_____________________________________________________ HON'BLE MR. JUSTICE JAINENDRA KUMAR RANKA Judgment 10/05/2017
1. The defects pointed out by the registry are overruled.
2. It is noticed that the present petition is also filed with a delay 9 days. Taking into consideration the short delay in filing the present petition, the same is condoned.
3. Heard on merits.
4. Counsel for the petitioner fairly submits that the issue raised in the instant petition about "multi functional device" has already been considered & decided by this court in the case of M/s Kores (India) Limited & Ors. Vs. Assistant Commissioner, Commercial Tax, Anti Evasion, Rajasthan-I, decided on 19.02.2016, in SB STR No.24/2015, (44 Tax Update (6), 145)
5. In view of the submission made by the counsel for the revenue, the present revision petition being devoid of merits stands dismissed, being covered by the judgment of this Court (supra).
(JAINENDRA KUMAR RANKA)J. S.Kumawat Jr. P.A.