Rajasthan High Court - Jaipur
Reckitt Benckiser India Pvt Ltd vs Assit Commercial Taxes Officer And Anr ... on 6 February, 2023
Author: Sameer Jain
Bench: Sameer Jain
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
S.B. Sales Tax Revision / Reference No. 63/2018
Reckitt Benckiser India Private Ltd. Formerly Known As Reckitt
Benckiser India Ltd., B-139, Road Number-12 V.K.I. Area, Jaipur
Raj.
----Petitioner
Versus
1 Assistant Commercial Taxes Officer, Anti Evasion Commercial
Taxes Department Ward-III, Jaipur Raj.
2 Deputy Commissioner Appeals-III, Commercial Tax
Department Kar Bhawan, Bhawani Singh Marg Jaipur Raj.
----Respondents
S.B. Sales Tax Revision / Reference No. 64/2018 Reckitt Benckiser India Private Ltd. Formerly Known As Reckitt Benckiser India Ltd., B-139 Road Number -12, V.K.I. Area, Jaipur Rajasthan Having Its Corporate Office At Plot No. 48 Sector 32, Institutional Area, Gurgaon Haryana.
----Petitioner Versus 1 Assistant Commercial Taxes Officer, Anti Evasion Commercial . Taxes Department Ward-Iii, Jaipur Raj. 2 Deputy Commissioner Appeals-III, Commercial Tax . Department Kar Bhawan Bhawani Singh Marg, Jaipur Raj.
----Respondents S.B. Sales Tax Revision / Reference No. 65/2018 Reckitt Benckiser India Private Ltd. Formerly Known As Reckitt Benckiser India Ltd., B-139 Road Number -12, V.K.I. Area, Jaipur Rajasthan Having Its Corporate Office At Plot No. 48 Sector 32, Institutional Area, Gurgaon Haryana.
----Petitioner Versus 1 Assistant Commercial Taxes Officer, Anti Evasion Commercial . Taxes Department Ward-Iii, Jaipur Raj. 2 Deputy Commissioner Appeals-III, Commercial Tax . Department Kar Bhawan, Bhawani Singh Marg, Jaipur Raj
----Respondents (Downloaded on 13/02/2023 at 10:52:05 PM) (2 of 3) S.B. Sales Tax Revision / Reference No. 66/2018 Reckitt Benckiser India Private Ltd. Formerly Known As Reckitt Benckiser India Ltd., B-139, Road Number-12 V.K.I. Area, Jaipur Raj.
----Petitioner Versus 1 Assistant Commercial Taxes Officer, Anti Evasion Commercial . Taxes Department Ward-III, Jaipur Raj 2 Deputy Commissioner Appeals III, Commercial Tax . Department Kar Bhawan Bhawani Singh Marg, Jaipur Rajasthan.
----Respondents For Petitioner(s) : Mr. Jawahar Lal with Mr. Anurag Sharma For Respondent(s) : Mr. Ayush Singh & Mr. Swapnil S. Sharma for Mr. Punit Singhvi HON'BLE MR. JUSTICE SAMEER JAIN Order 06/02/2023
1. Delay condoned.
2. Learned counsel for the assessee-petitioner submit that the question of law framed in the present petition has already been decided in favour of the assessee-petitioner by Co-ordinate Bench of this court in S.B. Sales Tax Revision/Reference No11/2012 titled as Reckitt Binckiser (India) Ltd. Vs. Assistant Commercial Taxes Officer Anti Evasion & Anr. vide order dated 07.04.2017. SLP against the same was also dismissed vide order dated 02.02.2018 in SLP (Civil) Diary No.924/2018.
Learned counsel for the assessee-petitioner has also relied upon order of Division Bench of this court dated 03.03.2020 in D.B. (Downloaded on 13/02/2023 at 10:52:05 PM) (3 of 3) Sales Tax Revision/Reference No.205/2018 titled as Assistant Commissioner, Anti-Evasion Rajasthan Circle-III, Jaipur Vs. M/s Reckitt Benckiser India Ltd., B-139, Road No. 12, V.K.I. Area, Jaipur.
3. Learned counsel for the revenue is not able to refute the contentions of the assessee-petitioner. However, it was submitted that High Court of Kerala had decided similar question of law in favour of the revenue and against the judgment of Kerala High Court, an appeal was also preferred, and judgment in the said appeal is reserved.
4. Considering the arguments advanced by both the sides, relying upon judgment of Co-ordinate Bench of this Court in Reckitt Binckiser (India) Ltd. (supra), Division Bench of this court in Reckitt Binckiser India Ltd. (supra) and following principles of judicial discipline, the present petitions are allowed.
The questions of law are decided in favour of the assessee and against the revenue.
5. Pending applications, if any, stands disposed of.
(SAMEER JAIN),J JKP/15-18 (Downloaded on 13/02/2023 at 10:52:05 PM) Powered by TCPDF (www.tcpdf.org)