TMI Blog2015 (10) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... 4, 2003 passed by the Tax Board. Further the OIC has not been able to establish that the view of the Tax Board on the question in issue as enumerated in the case of Jai Ambe Copper Industries was challenged or set aside. - Decided against Revenue. - S. B. Sales Tax Revision Petition No. 295 of 2011 - - - Dated:- 26-8-2014 - ALOK SHARMA, J. Rajnikant, OIC, for the petitioner. Shiv Charan Gupta for the respondent. ORDER The Rajasthan Tax Board, Ajmer, (hereinafter the Board ) by its order dated November 4, 2003 concurred with Deputy Commissioner's (Appeals) order dated December 31, 2002 that the Asses sing Authority in its order dated April 20, 1999 has wrongly denied the respondent-assessee (hereinafter the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee's business on November 7, 1997, finding that the assessee was manufacturing and selling PVC power electrical cables and electrical cables, the Assistant Commercial Taxation Officer was of the view that the assessee was not fulfilling the condition of the notification dated March 6, 1991, which provided that copper purchased on a concessional rate be used as a raw material in the manufacture of any other product of copper within the State of Rajasthan. Show-cause notice ensued. Reply of denial was filed by the assessee. The assessing officer however denied the benefits of the notification dated March 6, 1991 to the assessee to the extent it utilised purchase of copper at a concessional rate for the manufacture of PVC power e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 per cent, they were within the meaning of the words products of copper satisfying the condition of the notification dated March 6, 1991. The assessee was hence exonerated of the additional tax and interest there on visited upon it by the assessing authority. Heard the officer in-charge and perused the impugned order dated November 4, 2003 passed by the Tax Board. Considered. I do not find any force in the submission of the officer-in-charge in challenging the order dated November 4, 2003 passed by the Tax Board. The Tax Board has rightly held that goods of which the dominant and essential component was copper were products of copper . Hence the manufacture of electrical wires, PVC power electrical cables and electrical cables ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
