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2016 (7) TMI 118 - RAJASTHAN HIGH COURT

2016 (7) TMI 118 - RAJASTHAN HIGH COURT - TMI - Interstate sale or not - challenge to the order on the ground that the said order is one unfairly passed recklessly non compliant with the principles of natural justice - Held that:- The matters are remanded to the Commercial Tax Officer, Works Contract and Leasing Tax Zone-II Jaipur to address the question as to whether the transactions in issue were “intra state sales” or “inter state sales”, taking into consideration the respective submissions o .....

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sue and are therefore being decided by a common order. The facts are taken from SBCWP No.7038/2016. A challenge to the assessment order dated 22-4-2016 passed by the Commercial Tax Officer, Works Contract and Leasing Tax Zone-II, Jaipur has been laid in the writ petition to the exclusion of the alternative statutory remedy available to the petitioner under Section 82 of the Rajasthan Value Added Tax Act, 2003 (hereinafter the Act of 2003') inter alia on the ground that the said order is one .....

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at all aspects of the matter relevant to assessment be considered aside of the sales in issue being a works contract . Mr. Balbir Singh has submitted that the Apex Court in the case of M/s Onkarlal Nandlal Vs. State of Rajasthan [(1985)4 SCC 404] had directly entertained a Special leave in Civil Appeal under Article 133 of the Constitution of India to the exclusion of statutory remedy of appeal/s against the order of assessment where the said order was passed by the Assessing Officer in disregar .....

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the Commercial Tax Officer and he could have then gone in revision to the Board of Revenue and thereafter to the High Court under Article 226 or 227 of the Constitution and then, if he was aggrieved by the order passed by the High Court, he could come to this court under Article 136. We would have ordinarily insisted on the assessee going through this hierarchy of judicial process and declined to entertain the petition for special leave directly against the order of assessment made by the Commer .....

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e selling dealer so as to attract the applicability and the purchase price paid by the asseessee would consequently be liable to be included in the taxable turnover of the assessee. It would therefore, argued the learned counsel for the assessee, be futile to drive the assessee to the procedure of appeal and revision and then a writ petition to the High Court. This contention urged on behalf of the assessee had force and we accordingly granted special leave and entertained this appeal. Similarly .....

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g officer has without regard to the said judgment of the jurisdictional High Court binding on him, has held to the contrary in even failing to address the issue at all in the impugned assessment order dated 22- 4-2016. Senior counsel further submitted that the impugned order dated 22-4-2016 is thus vitiated by complete non application of mind, another facet of contravention of the principles of natural justice. Mr. Balbeer Singh then submitted that in the event of an appeal being filed, the peti .....

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than is a mixed question of law and fact, which the Assessing Authority is first entitled to address. She has relied upon the judgment of the Apex Court in the case of Zunaid Enterprises and others Vs. State of M.P. (Civil Appeal No.2222/2012) decided on 22- 2-2012 in support of her contention. But in view of the fact that the impugned assessment order 22-4-2016 has not at all addressed the question as to whether the transaction in issue is a intra state sale or inter state sale , she has fairly .....

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