[2023/RJJP/000224]
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
S.B. Sales Tax Revision / Reference No. 151/2017
M/s Shiv Edible Ltd., Ranpur, Kota Through Managing Director
Bajrang Kumar Saboo S/o Shri Murlidhar Ji Saboo
----Petitioner
Versus
1. Rajasthan Tax Board, Ajmer
2. Assistant Commissioner, Commercial Taxes Anti Evasion,
Kota
----Respondents
Connected With S.B. Sales Tax Revision / Reference No. 152/2017 M/s Shiv Edible Ltd., Ranpur, Kota Through Managing Director Bajrang Kumar Saboo S/o Shri Murlidhar Ji Saboo
----Petitioner Versus
1. Rajasthan Tax Board, Ajmer
2. Assistant Commissioner, Commercial Taxes Anti Evasion, Kota
----Respondents S.B. Sales Tax Revision / Reference No. 153/2017 M/s Noble Grain India Pvt. Ltd., Village Tathed, Distt. Kota, Now Known As Adm Agro Industries Kota And Akola Pvt. Ltd. Through Authorized Signatory Sumit Rohatgi S/o Shri Ramesh Chand Rohatgi
----Petitioner Versus
1. Rajasthan Tax Board, Ajmer
2. Assistant Commissioner, Commercial Taxes Circle A, Kota
----Respondents S.B. Sales Tax Revision / Reference No. 155/2017 M/s Noble Grain India Pvt. Ltd., Village Tathed, Distt. Kota, Now (Downloaded on 25/01/2023 at 11:54:17 PM) (2 of 3) [STR-151/2017] Known As Adm Agro Industries Kota And Akola Pvt. Ltd. Through Authorized Signatory Sumit Rohatgi S/o Shri Ramesh Chand Rohatgi
----Petitioner Versus
1. Rajasthan Tax Board, Ajmer
2. Assistant Commissioner, Commercial Taxes Circle A, Kota
----Respondents For Petitioner(s) : Mr. P.K. Kasliwal, Adv. For Respondent(s) : Mr. Sheetanshu Sharma for Mr. R.B.
Mathur, Adv.
HON'BLE MR. JUSTICE SAMEER JAIN Order 23/01/2023 In pursuance of the order dated 18.01.2023 passed in the present petitions, learned counsel for the petitioner has submitted that in the assesses own case, vide order dated 30.09.2015 in SB Sales Tax (VAT) Revision Petition No. 203/2012, a Coordinate Bench of this court had taken the following view:-
"Accordingly, the revision petition stands dismissed in the light of judgment rendered in the case of M/s Durgeshwari Food Limited, Sri Ganganagar (supra), with a rider that in case the judgment by Hon'ble Apex Court is decided in favour of the assessee in that case then this revision petition will be governed by the verdict of the Hon'ble Apex Court in SLP in the case of Durgeshwari Food Limited, Shri Ganganagar."
Learned counsel for the revenue has no objection if the present STR is dismissed in light of the said judgment observed in SB Sales Tax (VAT) Revision Petition No. 203/2012.
Considering the respectful submissions made herein-above, this Court is inclined to dismiss the present STRs with the same (Downloaded on 25/01/2023 at 11:54:17 PM) (3 of 3) [STR-151/2017] observations as rendered above in SB Sales Tax (VAT) Revision Petition No. 203/2012.
As a result, all the STRs stand dismissed.
(SAMEER JAIN),J ANIL SHARMA /84-87 (Downloaded on 25/01/2023 at 11:54:17 PM) Powered by TCPDF (www.tcpdf.org)