9911796707
TMI Blog2013 (5) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... ANKA J.-By this instant sales tax revision petition, the petitioner-Department has assailed the order passed by the Tax Board dated September 30, 2003 by which the order of the Deputy Commissioner (Appeals) was affirmed who vide order dated May 31, 2002 allowed the claim of the respondent-assessee. 2. Brief facts of the case as emerging on the face of record are that the assessee-respondent is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said levy of tax, the respondentassessee carried the matter in appeal before the Deputy Commissioner (Appeals) who vide order dated May 31, 2002, allowed the appeal of the assessee and held that the assessee was correct and justified in issuing the declaration "form 17", in purchasing the high speed diesel at the rate of four per cent in view of section 10(3) of the Rajasthan Sales Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the benefit was to be provided when one firm purchases goods by issuing "form 17" and is involved in processing. He submitted that the assessing officer was correct in his conclusion of levy of additional tax of eight per cent inasmuch as the correct rate was 12 per cent, whereas by issuing declaration "form 17", the respondent paid tax at four per cent only and therefore, the order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f law is involved. 7. I have considered the arguments advanced by the learned counsel for the parties and have perused the orders passed by the lower authorities and according to me, the Tax Board has come to the correct conclusion that the assessee-respondent was entitled to purchase of high speed diesel at the concessional rate of four per cent under section 10(3) of the Act, particularly; when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een held to be involved in processing, the benefit as applicable under section 10(3) ought to have been allowed and it has rightly been allowed by the Deputy Commissioner (Appeals) and affirmed by the Tax Board. 8. Consequently, in the light of the above facts, the Tax Board as well as the Deputy Commissioner (Appeals) came to the correct conclusion. No illegality, impropriety or perversity has b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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