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2016 (11) TMI 1262 - RAJASTHAN HIGH COURT

2016 (11) TMI 1262 - RAJASTHAN HIGH COURT - TMI - Levy of tax - Eraser, Scale and Glass Marking Pencils - stationary items - Held that: - the controversy relating to the similar items being sold by the respondent-assessee came up for consideration before this Court in the case of Assistant Commissioner, Anti Evasion, Rajasthan-I, Jaipur Vs. M/s Camlin Limited & anr. [2015 (4) TMI 250 - RAJASTHAN HIGH COURT] where it was held that these are essentially stationary items and would fall in the exemp .....

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sed by the Revenue in the instant petitions being identical and between the same parties is being decided by this common order. 3. Brief facts noticed are that the respondent- assessee is selling Eraser, Scale and Glass Marking Pencils and according to the assessee, it was exempt as per various notifications issued by the State Government from time to time being stationary items. However, the Assessing Officer (AO) was of the view that they are not exempt and accordingly not only levied tax but .....

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nsideration before this Court in the case of Assistant Commissioner, Anti Evasion, Rajasthan-I, Jaipur Vs. M/s Camlin Limited & anr. (SB Sales Tax Revision Petition No.413/2008) and this Court vide judgment dt.09/01/2015 has held that these are essentially stationary items and would fall in the exempt category. 7. Counsel for the petitioner-Revenue is unable to distinguish the judgment of this Court (supra). 8. This Court in the judgment (supra) has observed in para 17, 18 & 19 as under: .....

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ther words, the test is as to what a common man viewing or dealing with the article will understand it to be. In doing so, the particular use to which a particular customer may put in should be eschewed from consideration. 18. The word "stationery" in common parlance is defined in Concise Oxford English Dictionary to mean "paper and other materials needed for writing". 19. Thus, in common parlance, (i) carbon paper, (ii) stamp pad & ink of stamp pad, (iii) covert (eraser) .....

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