TMI Blog2017 (1) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... it would be appropriate to set aside the order of Tax Board and to remand the same to the Assessing Officer to take into consideration the same and to re-decide the issue afresh in the light of the material or any other material in this regard - Appeal allowed by way of remand. - S.B. Sales Tax Revision Petition No. 142/2010, 145/2010, 146/2010 - - - Dated:- 25-11-2016 - Jainendra Kumar Ranka, J. For the Petitioner : Tanvi Sahai, Meenal Ghiya For the Respondent : Alkesh Sharma ORDER 1. These petitions are directed against order dt 5.4.2010 passed by the Rajasthan Tax Board, Ajmer, whereby the appeals filed by assessee were allowed. Since common issue is raised in the instant petitions, the same are decided by this comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of ropes made out of predominatly cotton , as per Entry 157 of Schedule-IV, falls in the character of ropes made by natural fibre and accordingly levied VAT @ 4% with additional interest and penalty u/s 61 of the VAT Act. It may be observed that the respondent attended initially but did not report thereafter or appeared before AO. 3. The matter was assailed before the Dy. Commissioner (Appeals), who was also not satisfied with the contention of the respondent and upheld the order of the AO. The Tax Board on a further appeal, however, was satisfied with the material placed on record and allowed the appeal of assessee. Since the Tax Board was satisfied with the contention of assessee that no tax was leviable, directed to delete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the assessee was himself paying tax @ 4% on other items being produced by the assessee and as per the assessee Entry No.48 of Schedule-I, the goods intercepted was exempt. It would be appropriate to quote Entry No.48 of Schedule-I which is as under :- Muddhas made of sarkanda, moonj, ban and its rope and basket, phool buhari jhadoo and Unbranded broomsticks. 6.1 Learned counsel also contended that the Tax Board, by elaborate discussion after taking into consideration the process of preparation of the Yarn Ropes , has rightly held the same to be exempt and no interference can be said to be called for in the order of Tax Board. Learned counsel also contended that the MSME-Development Institute (Ministry of Micro, Small Medium E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. It would be appropriate to observe that after the assessment was completed on 12.11.2008, the following certificates were issued in favour of the assessee, which were taken into consideration by the Tax Board :- (a) Zila Udyog Kendra, Ajmer, dt 20.12.2008 (b) MSME-Development Institute dt 24.12.2008 (c) Weavers' Service Centre dt 22.5.2009 (d) Chief Minister's Office, Govt. of Raj. Dt 9.12.2009 (e) Finance(Tax) Deptt., Govt.of Raj. dt 13.12.2009 9. On perusal of the above certificates, it appears that none of the above certificates were before the AO and they have been obtained after the assessment was completed on 12.11.2008. I also notice that none of the certificates has been referred to by the DC(A) also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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