M/S B.R. Oil Mills vs Commercial Taxes Officer
2022 Latest Caselaw 479 Raj/2

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

         D.B. Sales Tax Revision / Reference No. 26/2020

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

For Petitioner(s) : Mr. Dinesh Kumar through VC For Respondent(s) : Mr. Punit Singhvi through VC

HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE SAMEER JAIN

Judgment

19/01/2022

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.

(2 of 2) [STR-26/2020]

We can examine the wider legal challenges only against base

order passed by the Tribunal and not 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.

                                   (SAMEER JAIN),J                                                  (AKIL KURESHI),CJ

                                   KAMLESH KUMAR/84









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