Supreme Court - Daily Orders
Commercial Tax Officer vs Rashi Peripherals Pvt. Ltd. on 4 January, 2024
Author: Abhay S. Oka
Bench: Abhay S. Oka
ITEM NO.7 +61+62+63+64 COURT NO.7 SECTION XV
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
SPECIAL LEAVE PETITION (CIVIL) Diary No. 48290/2023
(Arising out of impugned final judgment and order dated 30-05-2023
in SBSTRR No. 75/2018 30-05-2023 in SBSTRR No. 76/2018 30-05-2023
in SBSTRR No. 77/2018 30-05-2023 in SBSTRR No. 78/2018 30-05-2023
in SBSTRR No. 79/2018 30-05-2023 in SBSTRR No. 80/2018 passed by
the High Court of Judicature for Rajasthan at Jaipur)
COMMERCIAL TAX OFFICER Petitioner(s)
VERSUS
RASHI PERIPHERALS PVT. LTD. Respondent(s)
(IA No.267488/2023-CONDONATION OF DELAY IN FILING and IA
No.267489/2023-EXEMPTION FROM FILING O.T. )
Dy NO. 52778/2023 (item no. 61)
(IA No.268089/2023-CONDONATION OF DELAY IN FILING and IA
No.268092/2023-EXEMPTION FROM FILING O.T. )
Dy. No.52786/2023 (Item No. 62)
(FOR ADMISSION and I.R. and IA No.458/2024-CONDONATION OF DELAY IN
FILING and IA No.459/2024-EXEMPTION FROM FILING O.T. )
Dy. No.52798/2023 (Item No. 63)
FOR ADMISSION and I.R. and IA No.268586/2023-CONDONATION OF DELAY
IN FILING and IA No.268589/2023-EXEMPTION FROM FILING O.T. )
WITH
Dy. No. 52783/2023
(FOR ADMISSION and I.R. and IA No.268590/2023-CONDONATION OF DELAY
IN FILING and IA No.268591/2023-EXEMPTION FROM FILING O.T.)
Dy. No. 52801/2023 (Item No. 64)
(FOR ADMISSION and I.R. and IA No.115/2024-CONDONATION OF DELAY IN
FILING and IA No.116/2024-EXEMPTION FROM FILING O.T. )
Date : 04-01-2024 These petitions were called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE ABHAY S. OKA
HON'BLE MR. JUSTICE UJJAL BHUYAN
Signature Not Verified
For Petitioner(s)
Digitally signed by
Rajni Mukhi
Date: 2024.01.09
Mr. Milind Kumar, AOR
17:48:12 IST
Reason: Mr. Vishal Meghwal, Adv.
Ms. Yashika Bum, Adv.
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Diary No. 48290/2023
Dr. Manish Singhvi, Sr. Adv.
Ms. Shubhangi Agarwal, Adv.
Mr. Apurv Singhvi, Adv.
Mr. Milind Kumar, AOR
For Respondent(s)
UPON hearing the counsel the Court made the following
O R D E R
Delay condoned.
Having heard learned senior counsel for the petitioner, we concur with the view taken by the High Court that CAT-5/CAT-6 cables will fall in the Category of “Computer System and peripherals” which is specified in the Entry No. 3 right from its inception. Hence, no case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India.
The Special Leave Petitions are dismissed. Pending application(s) also stand disposed of.
(RAJNI MUKHI) (AVGV RAMU)
COURT MASTER (SH) COURT MASTER (NSH)
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