Rajasthan High Court - Jaipur
M/S Ingram Micro India Private Limited vs Assistant Commissioner on 23 January, 2023
Author: Sameer Jain
Bench: Sameer Jain
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
S.B. Sales Tax Revision / Reference No. 156/2022
M/s Ingram Micro India Private Limited,
----Petitioner
Versus
Assistant Commissioner,
----Respondent
With
S.B. Sales Tax Revision / Reference No. 157/2022
M/s Ingram Micro India Private Limited,
----Petitioner
Versus
Assistant Commissioner,
----Respondent
S.B. Sales Tax Revision / Reference No. 158/2022
M/s Ingram Micro India Private Limited,
----Petitioner
Versus
The Assistant Commissioner, Anti-Evasion,
----Respondent
For Petitioner(s) : Mr. Dinesh Kumar
For Respondent(s) : Mr. Punit Singhvi
HON'BLE MR. JUSTICE SAMEER JAIN
Order
23/01/2023
Learned counsel for the petitioner submits that a
similar controversy, as involved in the present matters, has been
admitted in an identical matter in S.B. Sales Tax
Revision/Reference No.17/2022.
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Defect(s) pointed out by the Registry are provisionally
overruled. Learned counsel for the petitioner is directed to cure
the defects within a period of two weeks.
Heard.
Sales Tax Revision/Reference petitions are admitted on
the following questions of law:-
"(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 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 notice on behalf of the respondents. His name be
reflected in the cause list as learned counsel for the respondent.
List on 27.02.2023 along with Sales Tax Revision / Reference No.17/2022.
In the meantime, learned counsel for the Revenue is directed to put forth his submissions.
(SAMEER JAIN),J JKP/24-26 (Downloaded on 25/01/2023 at 11:54:51 PM) Powered by TCPDF (www.tcpdf.org)