2016 (11) TMI 1262

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.... Ranka, J. For the Petitioner : Tanvi Sahai For the Respondent Sarvesh Jain ORDER 1. The Instant petitions at the instance of Revenue are directed against the order dt. 22/02/2010 passed by the Rajasthan Tax Board allowing appeal of the assessee and it relates to Assessment Year 2002-03,2003-04, 2004-05, 2005-06. 2. The issue raised by the Revenue in the instant petitions being iden....

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....spondents at the outset brought to notice of the Court that the controversy relating to the similar items being sold by the respondent-assessee came up for consideration before this Court in the case of Assistant Commissioner, Anti Evasion, Rajasthan-I, Jaipur Vs. M/s Camlin Limited & anr. (SB Sales Tax Revision Petition No.413/2008) and this Court vide judgment dt.09/01/2015 has held that these a....

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....ewing or dealing with the article will understand it to be. In doing so, the particular use to which a particular customer may put in should be eschewed from consideration. 18. The word "stationery" in common parlance is defined in Concise Oxford English Dictionary to mean "paper and other materials needed for writing". 19. Thus, in common parlance, (i) carbon paper, (ii) stamp p....

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.... being told. The items namely; (i) marker & highlighter, (ii) carbon paper, (iii) stamp pad & ink of stamp pad, (iv) covert (eraser) will be available in a stationery shop alone and if one has to purchase such items, one will have to go to a shop of stationery only to get these items rather than from a textile or a grocery shop. Therefore, in my view, all these items can be understood according to....