1995 (1) TMI 378

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....han Sales Tax Tribunal, Ajmer, by which the learned member of the Tribunal partly allowed the appeal filed by the Commercial Taxes Officer, Udaipur. 2.. The following two questions arise for consideration for this Court in this revision petition: (1) Whether in view of the admitted fact that the goods in question, namely, lime and soda-ash, which have been specified as raw material in petiti....

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....either any tax nor any penalty can be imposed thereon. The first question, raised in the revision petition, is, therefore, decided in favour of the assessee for the reasons given in the aforesaid two judgments. 4.. So far as the second point is concerned, that, also, is covered by a single Bench judgment of this Court in Hindustan Zinc Limited v. Commercial Taxes Officer [1991] 82 STC 5, wherei....

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....ioner. 5.. In the result, the revision petition, filed by the petitioner, is partly allowed and it is held that once the goods are entered in the registration certificate as the "raw materials" then the department cannot challenge later on the entry of these goods on the ground that the goods entered in the registration certificate are not the "raw materials". The department, also, cannot charg....