1998 (12) TMI 585

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.... is duly registered both under the RST Act and the Central Sales Tax Act, 1956 and the Commercial Taxes Officer, Circle "A" Jaipur is its regular assessing authority (AA). The petitioner has a factory at Ahmedabad and carries on the business of manufacture and sale of edible refined coconut oil under the brand and trade name "Parivaar" which is marketed in containers of various sizes, all of which specifically mentioned that the oil contained is edible coconut oil. The petitioner has been licensed by the District Supply Officer, Jaipur under the Essential Commodities Act for the storage and wholesale of oil and oil-seeds. The petitioner is not licensed under the Drugs and Cosmetics Act, 1940; such licence would have been necessary, had the ....

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.... be imposed. Thereafter, the ACTO, AE on February 26, 1998 issued another notice under sections 28, 58, 65 and 68 of the RST Act to the same effect as the earlier notice. 6.. The application seeks the setting aside of these notices. 7.. It is contended by the petitioner that the ACTO, AE had no jurisdiction as this was a case of interpretation of entries which did not amount to evasion of tax; that this Tribunal had held in D.K. Woollen Industries Pvt. Ltd. v. C.T.O. A.E. [1998] XXI Tax World (Full Reports) 14, that in such cases anti-evasion authorities did not acquire jurisdiction therefore the impugned notices were null and void being without jurisdiction ab initio; that the petitioner was entitled to the benefit of doubt as held b....

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....l and mentions that the container contains premium quality edible coconut oil extracted from the best copra and was scientifically filtered to preserve its purity. 8.. The petitioner has also brought on record the certificates of registration issued to it under the RST and CST Acts by the AA which mention that the petitioner is in the business of "all kinds of oil including crude oil, vegetable oil, hydrogenated oil, refined and ghee and food items". 9.. On behalf of the respondent it is contended that the ACTO, AE had the necessary jurisdiction in the matter under various notifications issued by the Commissioner, Commercial Taxes; that there was a specific entry under item No. 72 for hair oil which also covered refined and filtered c....