Rajasthan High Court
Reckitt Benckiser India Pvt Ltd vs Assit Commercial Taxes Officer ... on 6 February, 2023
Bench: Sameer Jain
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
S.B. Sales Tax Revision / Reference No. 63/2018
Reckitt Benckiser India Private Ltd. Formerly Known As Reckitt
Benckiser India Ltd., B-139, Road Number-12 V.K.I. Area, Jaipur
Raj.
----Petitioner
Versus
1 Assistant Commercial Taxes Officer, Anti Evasion Commercial
Taxes Department Ward-III, Jaipur Raj.
2 Deputy Commissioner Appeals-III, Commercial Tax
Department Kar Bhawan, Bhawani Singh Marg Jaipur Raj.
----Respondents
S.B. Sales Tax Revision / Reference No. 64/2018
Reckitt Benckiser India Private Ltd. Formerly Known As Reckitt
Benckiser India Ltd., B-139 Road Number -12, V.K.I. Area, Jaipur
Rajasthan Having Its Corporate Office At Plot No. 48 Sector 32,
Institutional Area, Gurgaon Haryana.
----Petitioner
Versus
1 Assistant Commercial Taxes Officer, Anti Evasion Commercial
. Taxes Department Ward-Iii, Jaipur Raj.
2 Deputy Commissioner Appeals-III, Commercial Tax
. Department Kar Bhawan Bhawani Singh Marg, Jaipur Raj.
----Respondents
S.B. Sales Tax Revision / Reference No. 65/2018
Reckitt Benckiser India Private Ltd. Formerly Known As Reckitt
Benckiser India Ltd., B-139 Road Number -12, V.K.I. Area, Jaipur
Rajasthan Having Its Corporate Office At Plot No. 48 Sector 32,
Institutional Area, Gurgaon Haryana.
----Petitioner
Versus
1 Assistant Commercial Taxes Officer, Anti Evasion Commercial
. Taxes Department Ward-Iii, Jaipur Raj.
2 Deputy Commissioner Appeals-III, Commercial Tax
. Department Kar Bhawan, Bhawani Singh Marg, Jaipur Raj
----Respondents
(2 of 3)
S.B. Sales Tax Revision / Reference No. 66/2018
Reckitt Benckiser India Private Ltd. Formerly Known As Reckitt
Benckiser India Ltd., B-139, Road Number-12 V.K.I. Area, Jaipur
Raj.
----Petitioner
Versus
1 Assistant Commercial Taxes Officer, Anti Evasion Commercial
. Taxes Department Ward-III, Jaipur Raj
2 Deputy Commissioner Appeals III, Commercial Tax
. Department Kar Bhawan Bhawani Singh Marg, Jaipur
Rajasthan.
----Respondents
For Petitioner(s) : Mr. Jawahar Lal with
Mr. Anurag Sharma
For Respondent(s) : Mr. Ayush Singh & Mr. Swapnil S.
Sharma for Mr. Punit Singhvi
HON'BLE MR. JUSTICE SAMEER JAIN
Order
06/02/2023
1. Delay condoned.
2. Learned counsel for the assessee-petitioner submit that
the question of law framed in the present petition has already
been decided in favour of the assessee-petitioner by Co-ordinate
Bench of this court in S.B. Sales Tax Revision/Reference
No11/2012 titled as Reckitt Binckiser (India) Ltd. Vs.
Assistant Commercial Taxes Officer Anti Evasion & Anr. vide
order dated 07.04.2017. SLP against the same was also dismissed
vide order dated 02.02.2018 in SLP (Civil) Diary No.924/2018.
Learned counsel for the assessee-petitioner has also relied upon
order of Division Bench of this court dated 03.03.2020 in D.B.
(3 of 3)
Sales Tax Revision/Reference No.205/2018 titled as
Assistant Commissioner, Anti-Evasion Rajasthan Circle-III,
Jaipur Vs. M/s Reckitt Benckiser India Ltd., B-139, Road
No. 12, V.K.I. Area, Jaipur.
3. Learned counsel for the revenue is not able to refute
the contentions of the assessee-petitioner. However, it was
submitted that High Court of Kerala had decided similar question
of law in favour of the revenue and against the judgment of Kerala
High Court, an appeal was also preferred, and judgment in the
said appeal is reserved.
4. Considering the arguments advanced by both the sides,
relying upon judgment of Co-ordinate Bench of this Court in
Reckitt Binckiser (India) Ltd. (supra), Division Bench of this
court in Reckitt Binckiser India Ltd. (supra) and following
principles of judicial discipline, the present petitions are allowed.
The questions of law are decided in favour of the assessee and
against the revenue.
5. Pending applications, if any, stands disposed of.
(SAMEER JAIN),J
JKP/15-18
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