Dismissal of Revision Petition Challenging Sales Tax Assessment on Aluminium Foils

The Rajasthan HC dismissed a revision petition challenging a provisional sales tax assessment on aluminium foils. The HC upheld the Tribunal's decision that the final assessment order was conclusive, rendering the provisional assessment order irrelevant. The revision petition was dismissed.

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The Rajasthan High Court dismissed a revision petition against a provisional sales tax assessment on aluminium foils. The Deputy Commissioner set aside the provisional assessment order for not being a speaking order. The Tribunal rejected the assessing officer's appeal, stating the final assessment order had been passed. The High Court upheld the Tribunal's decision, stating the regular assessment order was final and there was no need to examine the provisional assessment order. The revision petition was dismissed.

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