Assistant Commercial Taxes ... vs M/S Aditya Break Down Service
2022 Latest Caselaw 1400 Raj/2

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

      D.B. Sales Tax (VAT) Revision/Reference No. 93/2020

Assistant Commercial Taxes Officer, Ward-III, Anti-Evasion,
Circle-II, Jaipur.
                                                                      ----Petitioner
                                       Versus
M/s Aditya Break Down Service, 5 Transport Nagar, Jaipur.
                                                                    ----Respondent

For Petitioner(s) : Mr. Punit Singhvi, Advocate

HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANOOP KUMAR DHAND

Judgment / Order

09/02/2022

Learned counsel for the petitioner submits that in the

identical matter being S.B. Sales Tax (VAT) Revision Petition No.

46/2020 (Assistant Commercial Taxes Officer Vs. M/s Aditya Break

Down Service), a Coordinate Bench of this Court vide Order dated

01.07.2020 while formulating the questions of law, admitted the

revision petition and issued notices.

In view of the above submissions, the following questions of

law are formulated to be determined in the present case :-

"(i) Whether in the facts and circumstances of the case, the Rajasthan Tax Board was justified in law in holding that the crane services given by the assessee to the Government/Private institution will not fall within the ambit of Section 2(36)(iv) of the RVAT Act, 2003 and will not fall within the ambit of transfer of right to use goods.

(ii) Whether in the facts and circumstances of the case, the Rajasthan Tax

(2 of 2) [STR-93/2020]

Board was justified in law in deleting the tax and interest on the goods given by the respondent for transfer of right to use goods contrary to the provisions of Section 2(36)(iv) of the Act."

Admit.

Issue notice.

List the matter along with S.B. Sales Tax Revision /Reference

No. 46/2020.

(ANOOP KUMAR DHAND),J (MANINDRA MOHAN SHRIVASTAVA),J

Mohita /7

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