J.K.Ranka, J. - (1.) COUNSEL for the petitioner submits that the controversy involved in the instant revision petition is covered by the judgment of the Apex Court rendered in the case of State of Rajasthan Vs. M/s. D.P. Metals, : (2001) 124 STC 611. and various other judgments passed by this Court in other identical revision petitions relying upon the judgment passed in the case of State of Rajasthan Vs. M/s. D.P. Metals (Supra). Consequently, in the light of judgment of the Apex Court rendered in the case of State of Rajasthan Vs. M/s. D.P. Metals (Supra) and various other judgments passed by this Court in SB Sales Tax Revision Petition No. 165/2011 -Commercial Taxes Officer Vs. M/s. Globe Transport Corporation, decided on 26/02/2013; SB Sales Tax Revision Petition No. 239/2011 -Assistant Commercial Taxes Officer, Anti Evasion -II, Alwar Vs. M/s. Rathi Bars Limited, Bhiwadi, decided on 11/02/2013 and in other identical revision petitions relying upon the judgment passed in the case of State of Rajasthan Vs. M/s. D.P. Metals (Supra) deciding the similar controversy, as raised in the instant revision petition, the instant revision petition stands dismissed.;