2015 (10) TMI 217

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....C, for the petitioner. Shiv Charan Gupta for the respondent. ORDER The Rajasthan Tax Board, Ajmer, (hereinafter "the Board") by its order dated November 4, 2003 concurred with Deputy Commissioner's (Appeals) order dated December 31, 2002 that the Asses sing Authority in its order dated April 20, 1999 has wrongly denied the respondent-assessee (hereinafter "the assessee") the benefit o....

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.... were: "1. that such copper is used as raw material in the manufacture of any other products of copper within the State of Rajasthan. 2. that such manufactured products of copper is sold within the State or in the course of inter-State trade or commerce; and 3. that such manufacturer shall issue a declaration to this effect in the form ST 17 appended to the Rajasthan Sales Tax Rules, 1955....

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.... was filed by the assessee. The assessing officer however denied the benefits of the notification dated March 6, 1991 to the assessee to the extent it utilised purchase of copper at a concessional rate for the manufacture of PVC power electrical cables and electrical cables and vide order dated April 20, 1999 visited the assesse with additional tax of 1.5 per cent. (over the tax already paid) bein....

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.... 1999 passed by the assessing officer was set aside. This time around the Department was aggrieved and it filed a second appeal to the Tax Board. Vide order dated November 4, 2003, the Tax Board dismissed the Department's appeal relying upon its own prior judgment in the case of Jai Ambe Copper Industries v. Asstt. Commissioner [2002] 3 Tax Update 195. The Tax Board held that it had already de....