TMI Blog2015 (12) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... nt year. - Following the same - Decided against Revenue. - S.B. Civil (Sales Tax) Revision Petition No.336/2006 - - - Dated:- 15-10-2015 - Vineet Kothari, J. For the Petitioner : Mr. V.K. Mathur, Mr. Dinesh Godara and Mr. Falgun Buch For the Respondent : Mr. Niraj Kumar Jain on behalf of Mr. Mahendra Dave ORDER 1. The present Sales Tax Revision Petition under Section 86 of the Rajasthan Sales Tax Act, 1994 has been filed by the Revenue aggrieved by the order dated 28.10.2005 passed by the learned Rajasthan Tax Board, Ajmer in Appeal No. 897/2004/Pali for the assessment year 2000-2001. 2. Brief facts of the case are that the liability of turn over tax was assessee by the Assessing Authority in respect of the busines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the relevant year in column 2 of the said notification and column 3 provides for annual exemption fee and the fee goes on increasing with increasing slabs of annual gross turnover, but the question is the term annual gross turnover itself is not defined in the Act itself as such, therefore, one has to necessarily fall upon the definition of turnover and taxable turnover as defined in Section 2(44) and 2(42) respectively. The said definitions are also reproduced hereunder for ready reference:- (44) Turnover means the aggregate amount received or receivable by a dealer for sales as referred to in clause (3) including the purchase price of the goods which are subject to purchase tax under section 11 of the Act. (42) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable under the Act subject to a condition which envisages inclusion of nonS. taxable turnover within the definition of annual gross turnover used as basis for computing exemption fee. The power to exempt necessarily pre-supposes power to tax. What cannot be taxed, cannot be exempted by the State. No exemption is required to be granted by the State to a transaction or upon goods which are simply not taxable under the provisions of the Act itself. Thus, exigibility to tax is sine qua non for invoking power to exempt any particular transaction or goods. Therefore, the contention of the learned counsel for the petitioner Revenue that the non-obstante clause could support the interpretation canvassed by the learned counsel for the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned, that question already stands concluded against the petitioner-Revenue by the Apex Court decision in the case of Rajasthan Texchem reported in (2007) 17 Tax Update 171 (SC) and also various decisions of this Court and that issue is thus, liable to be decided against the petitioner-Revenue. As far as third question of packing material is concerned, since the matter has been remanded back by the appellate authority to the assessing authority, the same deserves to be left open till the issue is decided by the assessing authority. 9. Consequently, these revision petitions of the Revenue are dismissed. No order as to costs. 5. Accordingly and in view of the above, the present revision petition filed on behalf of the Revenue stands ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
