9911796707
TMI Blog2016 (10) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... : None present ORDER 1. Instant Sales Tax Revision Petition at the instance of Revenue is directed against the order dt.15/05/2008 passed by the Rajasthan Tax Board dismissing the appeal of the Revenue. 2. Brief facts noticed are that the respondent- assessee purchased a motor vehicle (Maruti-800) from the dealer M/s. Radhika Automobiles (Pvt.) Ltd., Agra (UP) which was intended to be used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee and held that the matter cannot be referred to the officer having jurisdiction and accordingly allowed the appeal. 5. Ld. Counsel for the petitioner-Revenue contended that the self same controversy came before this Court in bunch of cases namely; SB Sales Tax Revision Petition No.24/2008 (Assistant Commissioner, Anti-Evasion-II, Jaipur Vs. M/s Anshu Jain, Sanjay Jain & other connect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce or the place of business or place of providing service. In case the respondent-assessee is already assessed to tax by a particular CTO, the same officer would have jurisdiction to assess the assessee and in case some of the assessees are not assessed to sales tax, then the CTO will get jurisdiction to assess according to the place of residence of the person. 12. In the light of the above, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o avoid further delay. An additional copy will be sent by the Registry to the Commissioner, Commercial Taxes Department, Rajasthan, Jaipur separately." 8. Consequently, in the light of the judgment dt.31/10/2015 in the case of Assistant Commissioner, Anti-Evasion-II, Jaipur Vs. M/s Anshu Jain, Sanjay Jain(supra), the instant petition and is hereby allowed with the same direction as in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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