Marble Exporter vs Assistant Commercial Tax Officer on 22 February, 2022
Bench: Sandeep Mehta , Vinod Kumar Bharwani
HIGH COURT OF JUDICATURE FOR RAJASTHAN
JODHPUR ... Sales Tax Ref./rev. No. 50/2019
M/s Gk Marble Exporter
----Petitioner
Versus
Assistant Commercial Tax Officer
----Respondent
For Petitioner(s) : None present
than marble) with the exporter in Italy, and
asked the exporter to certify that the said goods were not
marble. The appellant further obtained from ... Indian Standards Specifi-
cation for Marble viz. IS: 1130-1969 which defines marble as
follows:
375
Para 0.2:
"Marbles are metamorphic rocks capable
Abhishek Exports started exporting finished marble
made out of rough imported marble and rough indigenous
marble. The rough marble so imported was duty-free. Under ... competitive export market, to deal with export surplus and to
provide for disposal of export products on cancellation of
export orders. According
policy to
encourage export of polished granite and other
rocks where value addition before export is high
and to discourage export of raw blocks where ... marble blocks cut and polished before
export. Thus, a finding was given that the export of the
marble blocks by the assessee is not eligible
utility and use of the white marble and green marble was the
same, and that both the marbles were used for finishing of
premises, flooring ... respect of 'similar' goods exported, however the appellant-
company exported entirely serpentine/green marble and cleared in
DTA only white imported marble
utility and use of the white marble and green marble was the
same, and that both the marbles were used for finishing of
premises, flooring ... respect of 'similar' goods exported, however the appellant-
company exported entirely serpentine/green marble and cleared in
DTA only white imported marble
exports as
marble slabs in the shipping bills,
interchangeably used the abbreviations of
granite for marble in the shipping bills during
exports, changed the description ... import as rough marble block in
the Bills of Entry instead of dressed marble
blocks, declared falsely the quantum of export of
Marble Slabs before
preventing EOUs from making DTA sales of the finished marble
made from imported rough marble, with immediate effect. The change was made
a few months ... letter of permission to the unit, authorizing it to
manufacture and export marble tiles for 5 years, subject to a specified monetary
limit. The contention
business of import and export, sale and purchase of Marble, Granite, Stones, Marble-chips and Marble-stone in Delhi; that the lease dated 26th June ... carry on search and seizure of M/s. Kothari Marbles and M/s. Kothari Exports and the business concerns of Kothari Group. The officers
business of import and export, sale and purchase of Marble, Granite, Stones, Marble-chips and Marble-stone in Delhi, that the lease dated ... carry on search and seizure of M/s. Kothari Marbles and M/s. Kothari Exports and the business concerns of Kothari Group. The officers
