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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR.

S.B. CIVIL SALES TAX REVISION PETITION NO.718/2000


Assistant Commercial Taxes Officer, Ward-I, Sirohi.

Versus

M/s Sarneshwar Enterprises, Sirohi.

PRESENT
HON'BLE Dr.JUSTICE VINEET KOTHARI

Mr.Rishabh Sancheti on behalf of


Mr.V.K.Mathur, for the petitioner.

DATE OF ORDER : 4th July, 2008.

ORDER

1. Heard the learned counsels for the Revenue.

2. This revision petition is directed against the order of the Tax Board dated 29.3.2000,
whereby the learned Tax Board affirming the order passed by the first Appellate Authority in
favour of the respondent – assessee held that the assessee could avail exemption from tax on
the purchase of machinery for setting up of industries in the nature of textile, ceramic, glass,
cement, engineering, sugar, metal industries, industries based on minerals etc. as specified in
notification S.O No. 578 dtd.25.9.1985 reproduced in the order of the Tax Board.

3. The only issue which was raised against the assessee by the assessing authority in the
impugned assessment order dtd.29.3.2004 is that since during the relevant period, the
assessee did the job work for third party and did not manufacture its own goods, he was not
entitled to said exemption on purchase of machinery for setting up of specified type of
industries under the said notification.

5. Having heard the learned counsel for the petitioner and upon perusal of the said
notification carefully, it is seen that there is no such stipulation or restriction in the said
notification that manufacture of goods by the assessee has to be manufacture of own goods
and there is no restriction on undertaking job work of third party. In the absence of any such
specific restriction, the assessing authority could not have revoked the exemption on this
ground that the assessee undertook job work for third party during the relevant period. The
condition which is not stipulated in the notification cannot be imposed by the assessing
authority bereft of said notification. Therefore the appellate authorities have rightly found
that there was no violation of relevant notification by the assessee and the assessee rightly
availed the exemption on purchase of machinery.

6. There is no force in this revision petition filed by the Revenue and the same is
accordingly dismissed. No order as to costs. A copy of this order be sent to the respondent –
assessee.
(Dr.VINEET KOTHARI)J.
Item No.4
Ss/