2016 (10) TMI 114

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.... of RB Mathur For the Respondent : None present ORDER 1. Instant Sales Tax Revision Petition at the instance of Revenue is directed against the order dt.15/05/2008 passed by the Rajasthan Tax Board dismissing the appeal of the Revenue. 2. Brief facts noticed are that the respondent- assessee purchased a motor vehicle (Maruti-800) from the dealer M/s. Radhika Automobiles (Pvt.) Ltd., Ag....

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....asthan Tax Board who upheld the contention of the assessee and held that the matter cannot be referred to the officer having jurisdiction and accordingly allowed the appeal. 5. Ld. Counsel for the petitioner-Revenue contended that the self same controversy came before this Court in bunch of cases namely; SB Sales Tax Revision Petition No.24/2008 (Assistant Commissioner, Anti-Evasion-II, Jaipur ....

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....assed by the CTO in accordance with the place of residence or the place of business or place of providing service. In case the respondent-assessee is already assessed to tax by a particular CTO, the same officer would have jurisdiction to assess the assessee and in case some of the assessees are not assessed to sales tax, then the CTO will get jurisdiction to assess according to the place of resid....