2017 (1) TMI 63

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....ain, Counsel ORDER 1. The instant petition is directed against order dt 11.11.2010 passed by the Rajasthan Tax Board, Ajmer, in Appeal No.239/2010/Alwar, whereby the appeal filed by the petitioner has been dismissed. 2. Brief facts noticed are that on 1.3.2008 vehicle bearing no.HR 39A 4902 was intercepted at check-post Ghatal, Bhiwadi, where it was found that it contained "aluminum secti....

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....into consideration the judgment in the case of State of Rajasthan & Another v. D.P. Metals (2002) 1 SCC 279, accepted the contention and particularly noticed that the goods were admittedly found by the AO being sent on job work basis to M/s J.P. Anodizers for anodizing purposes, and after the job work was over, the goods were to be received back by the respondent. 4. The Revenue carried the mat....

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....t being a job work, was not required to be carried at all. Even otherwise, on a show cause notice at the first instance, declaration form VAT-49 which was required was produced, which has been admitted by all the three authorities including the AO, and thus supported the order of Tax Board. 7. I have considered the arguments advanced by the learned counsel for the parties, and in my view, there....