2023 (8) TMI 1543

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....al ORDER PER 1. In the present batch of Sales Tax Revisions, the scope of the controversy involved is identical. Therefore, considering the fact that the present batch of Revisions warrant adjudication on common questions of law, S.B. Sales Tax Revision/Reference No. 289/2017 titled as Commercial Taxes Officer vs. M/s. Shri Manmohan Corporation, is being taken up as the lead file. 2. Present Sales Tax Revision has been filed against the order dated 21.02.2017 passed by the Division Bench of the Rajasthan Tax Board, Ajmer in Appeal No. 346/2012/Jaipur, whereby the appeal preferred by the respondent-assessee was allowed. 3. The Sales Tax Revision was admitted on the following question of law: "Whether in the facts and cir....

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....e same does not call for any interference of this Court. In support of the order impugned, learned counsel submitted that the learned Tax Board has correctly placed reliance upon the judgment passed in M/s. Gulab Art Handi Craft, Jodhpur (Supra) wherein it was held that Entry No.27 in Schedule IV as it stood before 27.08.2008, conveyed a wider sense, including not only plant and machinery, but also encompassing part and accessories thereof and thus rendered in unmistakable terms, electric motor as embedded therein. Therefore, no case was made for the respondent-assessee to subject the said electric motor(s) to tax under the residuary category. In light of the said submissions, learned counsel prayed for the dismissal of the present Sales Ta....