2013 (2) TMI 797

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....sel for the petitioner. In this revision petition filed by the Assistant Commercial Taxes Officer, Department of Commercial Taxes is challenging the validity of the order dated 17.11.2003 passed by the Rajasthan Tax Board holding that UPS and CVT are essential part and hence taxable at the rate of 4%. Learned counsel for the petitioner argued that the finding given by the learned Tax Board vide....