Rajasthan High Court
M/S Shiv Edible Ltd vs Rajasthan Tax Board Ajmer And Anr ... on 23 January, 2023
Bench: Sameer Jain
[2023/RJJP/000224]
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
S.B. Sales Tax Revision / Reference No. 151/2017
M/s Shiv Edible Ltd., Ranpur, Kota Through Managing Director
Bajrang Kumar Saboo S/o Shri Murlidhar Ji Saboo
----Petitioner
Versus
1. Rajasthan Tax Board, Ajmer
2. Assistant Commissioner, Commercial Taxes Anti Evasion,
Kota
----Respondents
Connected With
S.B. Sales Tax Revision / Reference No. 152/2017
M/s Shiv Edible Ltd., Ranpur, Kota Through Managing Director
Bajrang Kumar Saboo S/o Shri Murlidhar Ji Saboo
----Petitioner
Versus
1. Rajasthan Tax Board, Ajmer
2. Assistant Commissioner, Commercial Taxes Anti Evasion,
Kota
----Respondents
S.B. Sales Tax Revision / Reference No. 153/2017
M/s Noble Grain India Pvt. Ltd., Village Tathed, Distt. Kota, Now
Known As Adm Agro Industries Kota And Akola Pvt. Ltd. Through
Authorized Signatory Sumit Rohatgi S/o Shri Ramesh Chand
Rohatgi
----Petitioner
Versus
1. Rajasthan Tax Board, Ajmer
2. Assistant Commissioner, Commercial Taxes Circle A, Kota
----Respondents
S.B. Sales Tax Revision / Reference No. 155/2017
M/s Noble Grain India Pvt. Ltd., Village Tathed, Distt. Kota, Now
(2 of 3) [STR-151/2017]
Known As Adm Agro Industries Kota And Akola Pvt. Ltd. Through
Authorized Signatory Sumit Rohatgi S/o Shri Ramesh Chand
Rohatgi
----Petitioner
Versus
1. Rajasthan Tax Board, Ajmer
2. Assistant Commissioner, Commercial Taxes Circle A, Kota
----Respondents
For Petitioner(s) : Mr. P.K. Kasliwal, Adv.
For Respondent(s) : Mr. Sheetanshu Sharma for Mr. R.B.
Mathur, Adv.
HON'BLE MR. JUSTICE SAMEER JAIN
Order
23/01/2023
In pursuance of the order dated 18.01.2023 passed in the
present petitions, learned counsel for the petitioner has submitted
that in the assesses own case, vide order dated 30.09.2015 in SB
Sales Tax (VAT) Revision Petition No. 203/2012, a
Coordinate Bench of this court had taken the following view:-
"Accordingly, the revision petition stands
dismissed in the light of judgment rendered in
the case of M/s Durgeshwari Food Limited, Sri
Ganganagar (supra), with a rider that in case the
judgment by Hon'ble Apex Court is decided in
favour of the assessee in that case then this
revision petition will be governed by the verdict
of the Hon'ble Apex Court in SLP in the case of
Durgeshwari Food Limited, Shri Ganganagar."
Learned counsel for the revenue has no objection if the
present STR is dismissed in light of the said judgment observed in
SB Sales Tax (VAT) Revision Petition No. 203/2012.
Considering the respectful submissions made herein-above,
this Court is inclined to dismiss the present STRs with the same
(3 of 3) [STR-151/2017]
observations as rendered above in SB Sales Tax (VAT) Revision
Petition No. 203/2012.
As a result, all the STRs stand dismissed.
(SAMEER JAIN),J
ANIL SHARMA /84-87
Powered by TCPDF (www.tcpdf.org)
