Rajasthan High Court - Jaipur
C T O Anti Evasion Zone-Ii Jaipur vs M/S H P India Sales Pvt Ltd on 23 February, 2017
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT
JAIPUR
S.B.Sales Tax Revision / Reference No. 83 / 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) : Mr. R.B. Mathur Adv. with Ms. Meenal Ghiya Adv.
For Respondent(s) :
_____________________________________________________ HON'BLE MR. JUSTICE JAINENDRA KUMAR RANKA Order 23/02/2017
1. Office has pointed out that there is a delay of 36 days in filing present petition for which separate application has been filed seeking condonation of delay u/S. 5 of the limitation of Act.
2. After hearing counsel for petition, this Court is satisfied that the delay has been satisfactorily explained, duly supported by affidavit. Accordingly, the application seeking condonation of delay u/S 5 of Limitation Act stands allowed and the delay is condoned.
3. Counsel for the revenue concedes that the issue raised by the revenue is on account of Multi Functional Devices which came (2 of 2) [STR-83/2013] up before this Court in the case of M/s. Hewlett-Packard India Sales Pvt. Ltd. Vs. Deputy Commissioner (Appeals)-1, Commercial Tax Department, Jaipur & Anr. (SB STR No.21/2010) dated 19.02.2016 and this case is squarely covered by the judgment of this Court (supra) against the revenue-
petitioner.
4. Taking into consideration the aforesaid and in the light of the judgment passed by this court in the case of M/s. Hewlett- Packard India Sales Pvt. Ltd. (supra), the present petition being devoid of merit stands dismissed.
(JAINENDRA KUMAR RANKA)J. S.Kumawat Jr. P.A.