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2016 (4) TMI 394 - RAJASTHAN HIGH COURT

2016 (4) TMI 394 - RAJASTHAN HIGH COURT - TMI - Revision petition under Section 86 of the Rajasthan Sales Tax Act, 1994 - Liability of turn over tax - In respect of business transactions for the year 2000-2001 - Held that:- the issue is squarely covered by the decision of this Court in the case of Assistant Commissioner, Special Circle, Udaipur Vs. M/s H.E.G. Limited, Rishav Textiles, Rishavdev, Udaipur, therefore, the revision petition is dismissed. - Decided against the revenue - S.B. CIVIL (S .....

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or 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 business transactions for the assessment year 2000-2001 vide Order dated 10.03.2003; and a demand of ₹ 26,600/- was raised. Being aggrieved of the order dated 10.03.2003, the assessee had further filed appeals before the learned Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur which were allowed vide order dated 16.12.2003, t .....

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y the decision of this Court in the case of Assistant Commissioner, Special Circle, Udaipur Vs. M/s H.E.G. Limited, Rishav Textiles, Rishavdev, Udaipur reported in (2009) 23 Tax-up Date 22. 4. The relevant portion of the findings of this Court in the case of M/s H.E.G. Limited (supra) is quoted herein below for ready reference:- 6. Having heard the learned counsels and given thoughtful consideration to the controversy, this Court finds considerable force in the submissions made by the learned co .....

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tion 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) taxable turnover means that part of turnover which remains after deducting therefrom the aggregate amount of the .....

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4 has been enacted under the legislative powers conferred upon the State in Entry 54 List II of 7th Schedule to the Constitution of India and has to be abide by the parameters of taxability provided in the Constitution of India read with various relevant Articles, like Article 269, 286 and 265 of the Constitution of India. The State Legislature has no legislative competence to impose tax under this RST Act on a transactions like interstate sales, export sale or branch transfers. This issue is re .....

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rnover 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 .....

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