TMI Blog2016 (12) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... Mills [2000 (3) TMI 1044 - RAJASTHAN HIGH COURT] where it was held that the petitioner was entitled to avail the benefit of Notification No.25 (Annexure/6) u/s. 8(5) of the CST where direction was not to pay any tax on the sales of rice made in the circumstances in which the petitioner has made - petition dismissed - decided in favor of assessee. - S.B. Sales Tax Revision Petition No. 143 of 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The Tax Board also took into consideration the said judgment and dismissed the appeal of Revenue. 4. Learned counsel for the respondent contended that the said judgment is applicable to the facts of the instant case and this court in the case of Nav Bharat Rice and General Mills v. CTO (supra) elaborately dealt this issue and allowed the benefit. Learned counsel also contended that another j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the arguments advanced by learned counsel for the parties. The matter being of 2009, cannot be deferred for long and the self same issue came up before this court as referred to hereinabove and this court has consistently taken into consideration the self same question and it would be appropriate to quote relevant paras of the judgment rendered by this court in Nav Bharat Rice General Mills (su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the rice where tax on paddy, out of which such rice has been procured, is paid at general rate without availing benefit of concession u/s. 5C of the State Act. Thus liability determined under notification No. 24 will become payable only in respect of such turnover where rice is procured from paddy which has suffered tax only at concessional rate of 2% u/s. 5C of the State Act, during the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8(5) of the CST where direction was not to pay any tax on the sales of rice made in the circumstances in which the petitioner has made. 7. Accordingly, in my view the present petition in the light of aforesaid judgments of this court, does not survive and is dismissed, however, with a rider that the issue would be ultimately governed by the judgment in the appeal in the case of CTO v. M/s. Na ..... X X X X Extracts X X X X X X X X Extracts X X X X
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