M/S Shreepati Computers vs The Assistant Commissioner
2022 Latest Caselaw 5083 Raj/2

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

           D.B. Sales Tax Revision Petition No. 21/2022

M/s Shreepati Computers,
                                                                  ----Petitioner
                                   Versus
The Assistant Commissioner,
                                                                ----Respondent

For Petitioner(s) : Mr. Alkesh Sharma For Respondent(s) :

HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MR. JUSTICE SAMEER JAIN

Order

25/07/2022

1. Heard.

2. After hearing counsel for the petitioner, we deem it proper to

admit the sales tax revision petition, on specific question of law

Nos.1 and 3 which is reproduced as under:-

"(a) Whether under the facts and circumstances of the present case, the Rajasthan Tax Board, Ajmer was justified in ignoring the binding judgments of this Hon'ble Court wherein it has been held that when the regular assessing authority while passing the regular assessment order under Sections 23/24 of the Rajasthan Value Added Tax Act, 2003 had allowed the exemption claimed by the petitioner firm, it was not a case of escaped assessment falling within the scope of Section 26 of Rajasthan Value Added tax Act, 2003?

(b) Whether under the facts and circumstances of the present case, the Rajasthan Tax Board, Ajmer was justified in holding that Memory Cards are not IT products covered under Entry No.10 of Part A of Entry 65 of Schedule IV of the Rajasthan Value Added Tax Act, 2003 which provides for levy of VAT at the rate of 5 per cent on 'Prepared unrecorded media for sound

(2 of 2) [STR-21/2022]

recording or similar recording of other phenomena including Compact Disc(CD) and Digital Versatile Disc(DVD)?"

4. Issue notice to the respondent. Rule is made returnable by

four weeks.

5. Counsel for the petitioner is at liberty to serve additional

copy of the petition to Mr. Punit Singhvi, Adv.

6. List this matter after four weeks.

(SAMEER JAIN),J (PANKAJ BHANDARI),J

HEENA/14

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