1

1/1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. CIVIL REVISION PETITION NO. 105/2008 (C.T.O., Bikaner Vs. M/s Mohta Construction Company,Bikaner)

DATE OF ORDER

:

09.07.2008

HON'BLE DR. VINEET KOTHARI,J. Mr.Rishabh Sancheti for Mr.V.K.Mathur, for the petitioner. ...... Heard learned counsel. This revision petition is directed against the order of the Tax Board dated 27.06.2007, whereby the learned Tax Board upholding the order of the First Appellate Authority i.e. Deputy Commissioner (Appeals) held that a separate tax could not be imposed on the purchase of wooden doors, windows and frames on the assessee while tax has already been imposed upon him for execution of works contract on construction of quarters for authorities of Military Engineering Services during the period in question. Even though, the purchases of these items are taken to be from unregistered dealers, no purchase tax could have been imposed on the respondent-assessee, in view of the fact that he has already paid works contract tax on the total amount of works contract in question and, therefore, the learned Tax Board does not appear to have committed any error in holding that no separate tax could be imposed on purchase of wooden doors, windows and frames etc. 1/2 In the opinion of this Court, no question of law arises from the findings of fact arrived at by learned Tax Board and the revision is devoid of merit and the same is accordingly dismissed. (Dr. VINEET KOTHARI) J. s.soni Item No. 16