Rajasthan High Court - Jaipur
Commercial Taxes Officer Anti Evasion vs M/S Hindustan Buisness Computer System on 7 July, 2017
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT
JAIPUR
S.B. Sales Tax (VAT) Revision Petition No. 34 / 2017
Commercial Taxes Officer, Anti Evasion, Zone-I, Jaipur.
----Petitioner
Versus
M/s. Hindustan Business Computer System, Tilak Marg, C-
Scheme, Jaipur.
----Respondent
_____________________________________________________ For Petitioner(s) : Ms. Meenal Ghiya Adv. For Respondent(s) :
_____________________________________________________ HON'BLE MR. JUSTICE JAINENDRA KUMAR RANKA Judgment 07/07/2017
1. Defects pointed out by the Registry are waived. Heard on merits.
2. Counsel for the petitioner 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).
3. 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.