2015 (4) TMI 999

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent : Mr Achinta Kaushik, Counsel ORDER 1. Instant petition by the petitioner-Revenue is directed against order passed by the Rajasthan Tax Board, Ajmer (for short, 'Tax Board') dated. 08/10/2013 dismissing the Appeal No.740/2012 filed by the Revenue. It relates to Assessment Year 2008-09. 2. The brief facts, which can be noticed, are that the respondent-assesse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioner-Revenue carried the matter in appeal before the Tax Board, who, after analyzing the material on record and considering the judgments decided by the Tax Board, came to the same conclusion as was reached by the DC(A). Hence this revision petition by the petitioner-Revenue. 5. Mr. Nitin Jain, ld. counsel for the petitioner- Revenue contended that the assessee wrongly claimed Input Tax Cre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hase value) and contended that it is basically a finding of fact and no question of law can be said to have arisen out of the order of the Tax Board. 7. Considered the arguments advanced by ld. counsel for the parties and perused the impugned order. 8. In my view, the Tax Board, after appreciation of evidence and factual finding, has come to the conclusion that the assessee sold goods to the....