50 S.B. CIVIL (ST) REVISION PETITION NO.109/2008.

C.T.O. Spl. Circle, Udaipur

Vs.
M/s. Shree Raj Syntex Ltd., Udaipur

Date of Order :: 20th May 2008.

HON'BLE MR. JUSTICE DINESH MAHESHWARI

Mr. V.K. Mathur ]

Mr. Rishabh Sancheti ], for the petitioner.
.....
BY THE COURT:
Heard learned counsel appearing for the petitioner and perused the material placed on
record.
In view of Clause (ii) of Sub-section (2) of Section 13 of the Rajasthan Sales Tax Act,
1994 ('the Act') providing that no turn-over tax as envisaged by Sub-section (1) of Section 13
of the Act would be payable on the part of the turn-over which relates to sale or purchase in
the course of Inter-State trade or commerce, the order as passed by the learned Tax Board
allowing the appeal filed by the assessee and remanding the matter to the Assessing Authority
for re-assessment after deducting the component of the Inter-State sale, cannot be said to be
unjustified and the matter does not involve any question of law so as to call for interference
by this Court.
Similar revision petition (CR No. 104/2008) against the common order dated
31.05.2007 has already been rejected by this Court on 29.04.2008.
The revision petition stands rejected.

(DINESH MAHESHWARI), J.
Mohan/