2016 (7) TMI 118

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4-2016 passed by the Commercial Tax Officer, Works Contract and Leasing Tax Zone-II, Jaipur has been laid in the writ petition to the exclusion of the alternative statutory remedy available to the petitioner under Section 82 of the Rajasthan Value Added Tax Act, 2003 (hereinafter `the Act of 2003') inter alia on the ground that the said order is one unfairly passed recklessly non compliant with the principles of natural justice, inasmuch as the specific case of the petitioner company with regard to the sale transaction in issue being an "inter state sale" has not been considered at all and further for the reason that the said assessment order also evidences judicial indiscipline in being passed overlooking the specific direction of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eclined to entertain the petition for special leave directly against the order of assessment made by the Commercial Tax Officer. But we were informed by the learned advocate appearing on behalf of the assessee, and this was not controverted by the learned advocate appearing on behalf of the department, that the high court in another case has already taken the view that when a resale is made by an assessee which is in the course of inter-state trade or commerce, it cannot be regarded as a resale within the state and hence such resale would constitute a breach of the declaration given by the assessee to the selling dealer so as to attract the applicability and the purchase price paid by the asseessee would consequently be liable to be include....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....submitted that consequently the writ petition be admitted and be addressed on merits. Ms. Tanvi Sahai appearing on behalf of Mr. R.B. Mathur for the respondent department on instructions, has submitted that the issue as to whether the sale and installation of "lifts" by the petitioner company was in the course of "inter state sale" or sale in the state of Rajasthan is a mixed question of law and fact, which the Assessing Authority is first entitled to address. She has relied upon the judgment of the Apex Court in the case of Zunaid Enterprises and others Vs. State of M.P. (Civil Appeal No.2222/2012) decided on 22- 2-2012 in support of her contention. But in view of the fact that the impugned assessment order 22-4-2016 has not at all addres....