2013 (11) TMI 653

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....Court: The petitioner has preferred this revision petition under Section 86 of the Rajasthan Sales Tax Act 1994 (for brevity, hereinafter referred to as 'the Act of 1994'), against the impugned order passed by the learned Tax Board, Ajmer. Succinctly stated, the facts of the case are that the Assistant Commercial Taxes Officer, Ward II, Circle-B, Bhilwara (for short, 'Assessing Authority'), ....

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....essee and it is simply sold after putting a lid on the jar. Considering this aspect of the matter, the appellate authority has concluded that the material contained in the bottle is not taxable @ 12% in terms of the circular of the Government. The learned appellate authority has also held in clear and unequivocal terms that the assessing authority has not made any endeavour to thoroughly survey th....