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2013 (3) TMI 569 - RAJASTHAN HIGH COURTReopening of assessment - turn over relating to 'extended warranty' as well as 'logistic charges' is subject to tax - Held that:- The issue of tax on turn over relating to 'extended warranty' and 'logistic charges' should be taken initially before the same authority, who has issued notice to petitioner as although this is purely a legal question and should be decided as a preliminary issue, but assessing officer will not decide it as a preliminary issue and will decide along with main case. Since, prima facie, it appears to be a legal question and in case the objection is allowed, then notice is liable to be consigned to record or discharged, therefore, it will be proper for the concerned authority to hear and decide this question first as a preliminary issue. It is made clear that in case, any adverse order is passed, then it will be open for the petitioner to challenge the same before appropriate forum, in accordance with law.
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