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2015 (10) TMI 208

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..... unit with production capacity of 14 MT gwar gum powder per day - Held that:- After going through the judgment and order passed by the High Court [2003 (10) TMI 645 - RAJASTHAN HIGH COURT] we are of the opinion that the High Court has not committed any error, whatsoever, which would call for our interference. - Decided against Revenue. - Civil Appeal No. 3413 of 2006 - - - Dated:- 27-2-2014 - .....

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..... ereafter, the respondent was converted into public limited, under the name and style of M/s. Vikas WSP Ltd. 3. The respondent by application dated 08.09.1992 applied for registration before the Directorate of Ministry of Industries, Government of India to establish a 100% Export Oriented Unit with the production capacity of 42 MT Gwar Gum Powder per day. To reach this capacity, a new plant with .....

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..... owever, the Commissioner, Commercial Taxes, Rajasthan (for short, the Commissioner ) set aside the assessment order passed by the Assessing Officer in exercise of its power under Section 87 of the Act. 6. Aggrieved by the order passed by the Commissioner the respondent/assessee preferred appeal before the Rajasthan Taxation Tribunal, Jodhpur (for short, the Tribunal ). The Tribunal partly all .....

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..... the Revenue is before us in this appeal. 9. Heard learned counsel for the parties to the lis. 10. After going through the judgment and order passed by the High Court we are of the opinion that the High Court has not committed any error, whatsoever, which would call for our interference. Accordingly, the Civil Appeal being devoid of any merit deserves to be dismissed and is dismissed accordin .....

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