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2016 (11) TMI 1262 - RAJASTHAN HIGH COURTLevy of tax - Eraser, Scale and Glass Marking Pencils - stationary items - Held that: - the controversy relating to the similar items being sold by the respondent-assessee came up for consideration before this Court in the case of Assistant Commissioner, Anti Evasion, Rajasthan-I, Jaipur Vs. M/s Camlin Limited & anr. [2015 (4) TMI 250 - RAJASTHAN HIGH COURT] where it was held that these are essentially stationary items and would fall in the exempt category. Petition dismissed - decided against Revenue.
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