M/S B.R. Oil Mills vs Commercial Taxes Officer
2022 Latest Caselaw 7566 Raj/2

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

         S.B. Sales Tax Revision / Reference No. 21/2020

M/s B.R. Oil Mills, Nai Mandi, Bharatpur.
                                                                  ----Petitioner
                                   Versus
Commercial Taxes Officer, Anti Evasion, Bharatpur.
                                                                ----Respondent

For Petitioner(s) : Mr. Dinesh Kumar, Adv. For Respondent(s) : Mr. Punit singhvi, Adv. with Mr. Ayush Singh, Adv.

HON'BLE MR. JUSTICE SAMEER JAIN

Order

01/12/2022

Learned counsel for the petitioner has submitted that the lis

in question is squarely covered by the order dated 19.01.2022

passed by Division Bench of this Court in STR No. 26/2020, which

is reproduced as under:-

"This revision petition is filed against the order of the Rajasthan Tax Board rejecting the application of the petitioner for rectification. We have heard learned counsel for the parties and perused the documents on record. We do not find any reason to interfere looking to the limited scope of rectification proceedings.

Learned counsel for the petitioner however vehemently contended that question of taking credit on the basis of C-form issued by the purchasing dealer has been decided by the learned Single Judge of this Court in case of Ultratech Cement Ltd. Vs. Commercial Taxes Officer, Anti Evasion, Jodhpur and Another reported in (2016) 13 RGSTR 127 (RHC). The Tribunal therefore ought to have reversed its original opinion. We notice that the Tribunal in the impugned order has recorded that there are factual differences on account of which the ratio laid down in the said judgment of this Court would not apply.

We can examine the wider legal challenges only against base order passed by the Tribunal and not

(2 of 2) [STR-21/2020]

within the narrow confines of rectification jurisdiction.

Thus giving liberty to the petitioner to challenge the original order, this revision petition which is directed only against rectification order is dismissed."

The said fact is not controverted by learned counsel for the

respondent-Revenue.

In light of the above judgment and with that effect, the

present revision petition is disposed of.

(SAMEER JAIN),J

Pooja /3

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