Rajasthan High Court - Jaipur
M/S Sony India Private Limited vs The Assistant Commissioner on 20 January, 2023
Author: Sameer Jain
Bench: Sameer Jain
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
S.B. Sales Tax Revision / Reference No. 79/2022
M/s Sony India Private Limited,
----Petitioner
Versus
The Assistant Commissioner,
----Respondent
For Petitioner(s) : Mr. Alkesh Sharma with
Mr. Ayush Sharma
For Respondent(s) : Mr. Punit Singhvi with
Mr. Ayush Singh
HON'BLE MR. JUSTICE SAMEER JAIN
Order
20/01/2023
Learned counsel for the petitioner submits that identical
issue has been admitted in S.B. Sales Tax Revision/Reference
No.17/2022.
Heard.
Sales Tax Revision/Reference petition is admitted on
following questions of law:-
"(ii) Whether under the facts and
circumstances of the present case,
Rajasthan Tax Board, Ajmer was justified
in upholding the reassessment order
passed by the respondent Assistant
Commissioner under section 26 of the
Rajasthan Value Added Tax Act, 2003
which was passed merely on a change of
opinion and there was no reason to believe
that part of the assessment has escaped to
tax?
(iii) Whether under the facts and
circumstances of the present case, the
Rajasthan Tax Board, Ajmer was justified
in holding that Memory Cards are not IT
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(2 of 2) [STR-79/2022]
products covered under Entry No.10 of
Part A of Entry 65 of Schedule IV of the
Rajasthan Value Added Tax Act, 2003
which provides for levy of VAT at the rate
of 5 percent on "Prepared unrecorded
media for sound recording or similar
recording of other phenomena including
Compact Disc (CD) and Digital Versatile
Disc (DVD)"?
(iv) Whether under the facts and
circumstances of the present case, the
Rajasthan Tax Board, Ajmer was justified
in ignoring/overlooking the fact that
alternatively Memory Cards are IT products
covered under Entry No.3 of Part A of
Entry 65 of Schedule IV of the Rajasthan
Value Added Tax Act, 2003 which provides
for levy of VAT at the rate of 5 percent on
"Computer system and peripherals,
computer printers excluding multi-
functional devices & electronic diaries"?
Learned counsel for the Revenue, Mr. Punit Singhvi,
Adv., accepts notices on the behalf of the respondents. His name
be shown in the cause list as learned counsel for the respondents.
List on 27.02.2023 along with S.B. Sales Tax Revision / Reference No.115/2020.
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