M/S Harvest Gold Industries Pvt. Ltd., L v. Assistant Commissioner, Special Circle-Vii Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Sales Tax Revision / Reference No. 10/2022 M/s Harvest Gold Industries Pvt. Ltd., L-37, Income Tax Colony,Tonk Raod, Jaipur. Now Merged With As Per Order Dated08.10.2021 M/s Ready Roti India Pvt Ltd. Having Its Regd. OfficeAt F-28 RIICO Industrial Area, Sarekhurd, Tehsil Tijara, DistrictAlwar. ----Petitioner Versus Assistant Commissioner, Special Circle-VII Jaipur. ----Respondent D.B. Sales Tax Revision / Reference No. 8/2022 M/s Harvest Gold Industries Pvt. Ltd., L-37, Income Tax Colony,Tonk Raod, Jaipur. Now Merged With As Per Order Dated08.10.2021 M/s Ready Roti India Pvt Ltd. Having Its Regd.Office At F-28 RIICO Industrial Area, Sarekhurd, Tehsil Tijara,District Alwar. ----Petitioner Versus Assistant Commissioner, Special Circle-Vii Jaipur. ----Respondent D.B. Sales Tax Revision / Reference No. 9/2022 M/s Harvest Gold Industries Pvt. Ltd., L-37, Income Tax Colony,Tonk Raod, Jaipur. Now Merged With As Per Order Dated08.10.2021 M/s Ready Roti India Pvt Ltd. Having Its Regd.Office At F-28 RIICO Industrial Area, Sarekhurd, Tehsil Tijara,District Alwar. ----Petitioner Versus Assistant Commissioner, Special Circle-Vii Jaipur. ----Respondent D.B. Sales Tax Revision / Reference No. 11/2022 M/s Harvest Gold Industries Pvt. Ltd., L-37, Income Tax Colony, Tonk Raod, Jaipur. Now Merged With As Per Order Dated08.10.2021 M/s Ready Roti India Pvt Ltd. Having Its Regd.Office At F-28 RIICO Industrial Area, Sarekhurd, Tehsil Tijara,District Alwar. ----Petitioner Versus Assistant Commissioner, Special Circle-Vii Jaipur. ----Respondent D.B. Sales Tax Revision / Reference No. 12/2022 M/s Harvest Gold Industries Pvt. Ltd., - L-37, Income TaxColony, Tonk Raod, Jaipur. Now Merged With As Per OrderDated 08.10.2021 M/s Ready Roti India Pvt Ltd. Having ItsRegd. Office At F-28 RIICO Industrial Area, Sarekhurd, TehsilTijara, District Alwar. ----PetitionerVersus Assistant Commissioner, Special Circle-Vii Jaipur. ----Respondent D.B. Sales Tax Revision / Reference No. 13/2022 M/s Harvest Gold Industries Pvt. Ltd., L-37, Income Tax Colony,Tonk Raod, Jaipur. Now Merged With As Per Order Dated08.10.2021 M/s Ready Roti India Pvt Ltd. Having Its Regd.Office At F-28 RIICO Industrial Area, Sarekhurd, Tehsil Tijara,District Alwar. ----PetitionerVersus Assistant Commissioner, Special Circle-Vii Jaipur. ----Respondent For Petitioner(s) : Mr. Vivek Singhal, Adv. HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MR. JUSTICE ANOOP KUMAR DHAND Order 1.Since all these appeals pertain to the commonnotification, hence all are being decided by this common order. 2.These sales tax revisions have been moved by thepetitioner aggrieved by the orders passed by the Rajasthan TaxBoard dated 20.09.2021. 3.It is contended by the counsel for the petitioner that innotification dated 08.03.2006 in the description of goods,following entry was made: “Oilseed (excluding Til)’ and edible oil for manufacturing orrefining.” 4.It is contended that a subsequent notification wasissued on 14.07.2014 in which the entry reads as under:- “Oilseed (excluding Til)’ for oil extraction/refining andcrude/degum oil for refining”. 5.It is contended that the entry of 2006 was ambiguousand Assessing Authority has erred in imposing tax @ 1% on theassessee. 6.Counsel for the petitioner has relied upon the judgment ofM/s Pappu Sweets and Biscuits etc. Vs Commissioner of Trade Tax, U.P.(Civil Appeal No. 9282 of 1995), decided by theTax Board on 06.10.1998. 6.We have considered the contentions. 3.It is contended by the counsel for the petitioner that innotification dated 08.03.2006 in the description of goods,following entry was made: “Oilseed (excluding Til)’ and edible oil for manufacturing orrefining.” 4.It is contended that a subsequent notification wasissued on 14.07.2014 in which the entry reads as under:- “Oilseed (excluding Til)’ for oil extraction/refining andcrude/degum oil for refining”. 5.It is contended that the entry of 2006 was ambiguousand Assessing Authority has erred in imposing tax @ 1% on theassessee. 6.Counsel for the petitioner has relied upon the judgment ofM/s Pappu Sweets and Biscuits etc. Vs Commissioner of Trade Tax, U.P.(Civil Appeal No. 9282 of 1995), decided by theTax Board on 06.10.1998. 6.We have considered the contentions. 7.As per the record, it is evident that the presentpetitioner is involved in manufacturing of breads, pizzas and otheritems and edible oil is being imported for manufacturing of theseproducts. From a plain reading of the notification dated08.03.2006, it is apparent that edible oil for manufacturing istaxable @ 1%. The argument that subsequent notification can be looked into for proper interpretation of the words in the earliernotification as do not have any force as the subsequentnotification pertains to oilseed only, whereas the earliernotification was pertaining to oilseed as well as edible oil.Therefore, the subsequent notification which was issued after theassessment of the petitioner can not be looked into. 9. We therefore, do not find any question of law beinginvolved in this case and the appeals, being devoid of merit, aredismissed at the stage of admission. (ANOOP KUMAR DHAND),J(PANKAJ BHANDARI),J PRAVESH/12, 70, 71, 72, 73 & 74