Case Law Details
CTO, Circle-B, Bhilwara Vs. M/s Amit Conductors (Jodhpur High Court)– Assessing Authority while invoking its power under Section 37 of the Act appears to have been misled, upon a misreading of judgement of Division Bench of this Court in the case of Jaipur Metals & Electrical Ltd. (supra). The said decision of the Division Bench nowhere lays down that aluminium conductors wires/copper conductors wires etc. along-with other commodities with which the Division Bench was concerned, while interpreting the notification dated 02.11.1965.
On the other hand, the Entry No. 29 providing for rate of tax @ 5%, as quoted above, dealt-with all plants and equipment and their accessories required for generation, transmission or distribution of electric power. There appears to be an apparent misreading of said judgement by the learned Assessing Authority while applying Entry 81 providing for rate of tax at 12% in the present case for the assessment year 1996-97. Therefore, the very foundation of the impugned order under Section 37 of the Act was not even available to the Assessing Authority.
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN, AT JODHPUR
S. B. Civil Sales Tax Revision Petition No. 458/2004
CTO, Circle-B, Bhilwara Vs. M/s Amit Conductors
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