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TMI Blog2013 (10) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... n petitions were admitted on September 23, 2002 on the following questions of law: "(i) Whether, in the facts and circumstances of the case, the Rajasthan Tax Board, Ajmer, was justified in allowing the appeal of the assessee without considering the facts, law and circumstances of the case? (ii) Whether in the facts and circumstances of the cases, the Rajasthan Tax Board, Ajmer, was justified in interpreting the provisions of law? (iii) Whether, in the facts and circumstances of the case, the Rajasthan Tax Board, Ajmer, was justified in setting aside the tax and interest levied by the assessing authority on works contract? (iv) Whether, in the facts and circumstances of the case, the Rajasthan Tax Board, Ajmer, was justified in setting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer was not satisfied and included the Central excise duty as part of the gross turnover and charged CST on it. Dissatisfied with the said two claims having been rejected by the assessing officer, in both the years the respondent preferred two separate appeals before the DC(A) who also came to the conclusion that the assessing officer was correct and justified in rejecting the claim of the respondent insofar as both the issues are concerned. Dissatisfied with the said rejection of the appeals the respondent-assessee preferred two appeals as aforesaid before the Tax Board who, however, was pleased to allow the appeals of the respondent-assessee and gave relief on both the points in both the years. Hence these revision petitions. Ms. Tanv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly applicable. The learned counsel for the Department also relied upon the judgments of (1) Kerala High Court in the case of Hindustan Petroleum Corporation Ltd. v. State of Kerala reported in [1993] 89 STC 106 (Ker) [FB], (2) apex court in the case of Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Hindustan Petroleum Corporation reported in [2000] 118 STC 311 (SC), (3) Andhra Pradesh High Court in the case of Ranka Cables Pvt. Ltd. v. State of A.P. reported in [2001] 121 STC 475 (AP), (4) Madhya Pradesh High Court (Indore Bench) in the case of Sanghi Beverages Pvt. Ltd. v. Commissioner of Sales Tax, M.P., Indore Reported in [1996] 102 STC 144 (MP), accordingly, she submitted that the order of the Tax Board, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he honourable apex court in Commissioner of Sales Tax v. India Aluminium Cables Ltd. reported in [1999] 115 STC 172 (SC) in support of it. I have heard the learned counsel for the parties and have perused the impugned order as well as the judgments cited by the learned counsel for the parties. At the outset, it may be observed that during the course of the hearing on September 6, 2013, the court requested both the learned counsel for the parties to place on record the copy of the global contract/scheme relied upon by the Tax Board, and the time of one week was granted to place on record the said scheme. However, none of the parties placed the said scheme on record and, accordingly, the matter again came up for hearing on September 27, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en questions of law has been admitted by this court, therefore, unless and until the terms and conditions and the scheme/ global contract is not before the court, the issue cannot be decided. Accordingly, without further going into the merits of the issue, the matter is restored back to the Tax Board to decide both the issues afresh, who has to come to a definite finding as to whether the claim of the respondent is correct and justified and since the matter is being restored to the Tax Board, therefore, the Tax Board, is also directed to decide afresh and come to a definite finding with regard to question No. 3 as the Tax Board, had come to a conclusion that both the issues are interlinked and interconnected. Accordingly, both these two r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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