2013 (2) TMI 663

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....officer for passing fresh assessment order for the assessment year 1994-95 after providing opportunity of being heard to the respondent. The brief facts are that the respondent is dealing in cooper cadium wires, bars, rods. Non-ferrous rods, pipes, strips, section, tubing, etc., are liable to be taxed at the rate of one per cent. according to Notification No. 72/29 dated December 31, 1975 and in accordance with Notification No. 72/15 dated May 20, 1976, non-ferrous wire is also liable to be taxed at the rate of one per cent. The assessing officer issued a notice claiming as to why the originally completed assessment made by levying tax at the rate of one per cent. be not reopened and fresh assessment may not be made by levying additio....

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....claim was reiterated and it was further submitted that it is unjustified on the part of the assessing officer in not accepting the sale as the sale within the State and in treating the sale as inter-State sale when all material evidences were placed before it and there was no contrary evidence or material to disbelieve the said version. It was also claimed that an application for rectification was also moved along with affidavit but the same stood summarily rejected. The learned, Commissioner also did not apply his mind and rejected the revision petition. It was also further claimed that even the Assistant Commissioner, in one of its letter bearing No. 1001 dated February 13, 2008, which was passed under section 87, stated as under: T....

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....rference of this court. This court does not find any perversity in the order of Rajasthan Tax Board as opportunity has been granted to the assessing officer to look into each and every aspect with directions to provide an opportunity of being heard to the respondent. In view of above facts and circumstances, the instant revision petition filed by the petitioner under section 84 of the Rajasthan Value Added Tax Act, 2003 deserves to be dismissed. Consequently, the revision petition, being devoid of merit, is hereby dismissed. ============= Document 1 धारा 87 के अन्तर्गत आदेश पारित करने à¤....

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....िकार्ड पर सत्यापित होता है। किन्तु इसके निष्पादन का रिकार्ड पर कोई उल्लेख नहीं है। उपरोक्त वर्णित तथ्यों से प्रकट होता है कि यह विक्रय वस्तु....