ASSISTANT COMMISSIONER, ANTI-EVASION Vs. P.N. AGARWAL & CO.

JUDGEMENT

(1.) The present revision petition under Sec. 84 of the Rajasthan Value Added Tax Act, 2003 read with Sec. 86 of the Rajasthan Sales Tax Act, 1994 is directed against the order dated 05.07.2010 passed by the learned Rajasthan Tax Board, Ajmer in Appeal No. 435/2009/JODHPUR - Assistant Commissioner, Anti -Evasion, Rajasthan -III, Jaipur Vs. M/s. P.N. Agarwal & Co., Jodhpur, dismissing the appeal of the Revenue filed against the order dated 30.08.2008 passed by the Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur, partly allowing the appeal filed by the Assessee.

(2.) Mr. V.K. Mathur, learned counsel for the Revenue submitted that the controversy involved in the present case is covered by the judgment of this Court in the case of Sister concern of the assessee, namely, M/s. Agarwal Aluminium, Jodhpur Vs. Assistant Commissioner, Commercial Taxes, Anti -Evasion, Rajasthan Circle -III, Jaipur (S.B. Sales Tax Revision Petition No. 136/2010 decided on 22.10.2011).

(3.) In M/s. Agarwal Aluminium, Jodhpur Vs. Assistant Commissioner, Commercial Taxes, Anti -Evasion, Rajasthan Circle -III, Jaipur (supra) on 22.10.2011, this Court passed the following order: -