2013 (2) TMI 663
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....es tax revision petition has been preferred by the petitionbh-Department assailing the order dated February 22, 2010, passed by the Rajasthan Tax Board, Ajmer, setting aside the order dated February 14, 2008, passed by the Commissioner, Commercial Taxes and remanding/restoring the matter back to the assessing officer for passing fresh assessment order for the assessment year 1994-95 after providin....
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....ere was no turnover of copper wire bars, however, despite of this, the assessing officer applied rate of four percent. in terms of notification dated May 20, 1976. Accordingly, after passing the order, the assessing officer levied tax to the extent of Rs. 79,598 and also levied interest under section 58 to the extent of Rs. 1,59,196, totalling Rs. 2,38,794. Against this assessment order, the resp....
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....t is also liable to be deleted. An appeal was preferred by the respondent before the learned Rajasthan Tax Board (for short, "the Tax Board") and the 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....
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....ecial Circle-Ill, Jaipur) it is abundantly clear that it is sale within the State and that entire tax was deposited and set aside/restored the matter to the assessing officer to frame assessment de novo. After hearing Ms. Tanvi Sahai, learned counsel for the petitioner-Department at length and on perusal of the order of the Rajasthan Tax Board, it reveals that nothing has been decided by the Raja....