Sarneshwar Enterprises

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/