Taxable character of glasses and frames remains unchanged when fitted into spectacles; factual tax payment issue sent back for enquiry.

Glasses and frames used in preparing spectacles remained taxable under the Rajasthan Sales Tax Act, 1994, because incorporation into a finished article did not change their taxable character or create a new commodity exempt from tax. The earlier view on the same point was applied to the revision petitions, and the Tax Board's contrary orders were set aside. The question whether tax had already been paid on the relevant goods was treated as a factual matter requiring examination by the Assessing Authority, so the case was remanded for fresh factual determination on tax liability.

---

---

Issues: (i) whether the sale of glasses and frames used in making spectacles was taxable under the Rajasthan Sales Tax Act, 1994; (ii) whether the matter required remand to the Assessing Authority for factual enquiry on tax liability.

Issue (i): whether the sale of glasses and frames used in making spectacles was taxable under the Rajasthan Sales Tax Act, 1994.

Analysis: The earlier decision in the connected matter had already held that glasses and frames do not cease to be taxable merely because they are fitted into spectacles. The spectacles were not to be treated as a new commodity so as to exclude the constituent goods from tax. That view was applied to the present revision petitions.

Conclusion: Yes. Glasses and frames used in the preparation of spectacles were taxable commodities.

Issue (ii): whether the matter required remand to the Assessing Authority for factual enquiry on tax liability.

Analysis: The question whether the assessee had already paid tax on the relevant goods was treated as a factual issue that could be examined only by the Assessing Authority. Since the appellate orders had proceeded on an incorrect view of law, the proper course was to set aside those orders and send the matter back for enquiry.

Conclusion: Yes. The matter was required to be remanded for fresh factual determination by the Assessing Authority.

Final Conclusion: The revision petitions succeeded, the orders of the Tax Board were set aside, and the tax liability issue was sent back for reassessment on the basis that glasses and frames remain taxable even when sold as spectacles.

Ratio Decidendi: Goods do not lose their taxable character merely because they are incorporated into another finished article, and where the factual question of prior tax payment remains unresolved, the matter may be remanded for determination by the assessing authority.

---