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State Of Rajasthan vs M/S. Subhash Chander And Co. ... on 8 August, 2025 cites

Pondicherry State Cooperative ... vs Union Territory Of Pondicherry on 13 November, 2007

6. Per contra, learned counsel for the respondents, while supporting the judgment dated 14.09.2018, submits that the learned Single Judge has correctly taken into consideration all the (Downloaded on 12/08/2025 at 09:45:20 PM) [2025:RJ-JD:35429-DB] (10 of 13) [SAW-181/2019] relevant factors and has rightly come to this conclusion that the exemption granted to the respondents is perfectly justified and the same falls in conformity with the Notification dated 108/95-CE, Dated 28.08.1995. Learned counsel submits that the respondents were entitled to get exemption of all the goods falling under the Central Excise and Tariff Act, if the same was supplied to the United Nations or an International organization for their official use or supplied to the projects financed by the United nations or an international organization and approved by the Government of India. Learned counsel submits that all the three conditions mentioned in the Notification have been fulfilled as the work undertaken by the respondents was financed by the international organization, the goods were falling under the category of exemption and the same was approved by the Government of India. Learned counsel further submits that the exemption, which has been granted to them and utilized by them, cannot be unilaterally recovered as the benefit of the same has been utilized by the appellants and has been passed to the other stakeholders while executing the contract in hand. Learned counsel for the respondents submits that the recovery notices have been issued, without giving an opportunity of hearing to the respondents in utter violations of principles of natural justice. To buttress his contentions, learned counsel for the respondents has relied upon the judgments rendered by Hon'ble Supreme Court in case of Pondicherry State Cooperative Consumer Federation Ltd. vs. Union Territory of Pondicherry, (2007) 10 VST 630, Birla Jute & Industries vs. State of M.P. & Anr, (2000) 5 Superme Court Cases 271 and a judgment passed by Division (Downloaded on 12/08/2025 at 09:45:20 PM) [2025:RJ-JD:35429-DB] (11 of 13) [SAW-181/2019] Bench of this Court in D.B. Civil Writ Petition No.3234/1998, (Commissioner, Commercial Taxes, Rajasthan & Anr. vs. Rajasthan Taxation Tribunal, Jodhpur & Ors)., decided on 12.11.2013. He, therefore, prays that the special appeals preferred by the appellants may be dismissed.
Supreme Court of India Cites 3 - Cited by 8 - Full Document

The Commercial Taxes Officer, Anti ... vs Rajasthan Taxation Tribunal, Jodhpur ... on 24 October, 2000

6. Per contra, learned counsel for the respondents, while supporting the judgment dated 14.09.2018, submits that the learned Single Judge has correctly taken into consideration all the (Downloaded on 12/08/2025 at 09:45:20 PM) [2025:RJ-JD:35429-DB] (10 of 13) [SAW-181/2019] relevant factors and has rightly come to this conclusion that the exemption granted to the respondents is perfectly justified and the same falls in conformity with the Notification dated 108/95-CE, Dated 28.08.1995. Learned counsel submits that the respondents were entitled to get exemption of all the goods falling under the Central Excise and Tariff Act, if the same was supplied to the United Nations or an International organization for their official use or supplied to the projects financed by the United nations or an international organization and approved by the Government of India. Learned counsel submits that all the three conditions mentioned in the Notification have been fulfilled as the work undertaken by the respondents was financed by the international organization, the goods were falling under the category of exemption and the same was approved by the Government of India. Learned counsel further submits that the exemption, which has been granted to them and utilized by them, cannot be unilaterally recovered as the benefit of the same has been utilized by the appellants and has been passed to the other stakeholders while executing the contract in hand. Learned counsel for the respondents submits that the recovery notices have been issued, without giving an opportunity of hearing to the respondents in utter violations of principles of natural justice. To buttress his contentions, learned counsel for the respondents has relied upon the judgments rendered by Hon'ble Supreme Court in case of Pondicherry State Cooperative Consumer Federation Ltd. vs. Union Territory of Pondicherry, (2007) 10 VST 630, Birla Jute & Industries vs. State of M.P. & Anr, (2000) 5 Superme Court Cases 271 and a judgment passed by Division (Downloaded on 12/08/2025 at 09:45:20 PM) [2025:RJ-JD:35429-DB] (11 of 13) [SAW-181/2019] Bench of this Court in D.B. Civil Writ Petition No.3234/1998, (Commissioner, Commercial Taxes, Rajasthan & Anr. vs. Rajasthan Taxation Tribunal, Jodhpur & Ors)., decided on 12.11.2013. He, therefore, prays that the special appeals preferred by the appellants may be dismissed.
Rajasthan High Court - Jaipur Cites 0 - Cited by 0 - A R Lakshmanan - Full Document
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