- (1.) This sales tax revision petition has been preferred by the petitioner-Department assailing the order dated May 13, 2008, passed by the Rajasthan Tax Board, Ajmer (for short, "Tax Board"), dismissing the appeal of the petitioner-Department and upholding the order dated January 25, 2007, passed by the Deputy Commissioner (Appeals) (for short, "DC(A)"). The brief facts, emerging from the face of record, are that the respondent-assessee is a limited company and was manufacturing refrigerators, TV, washing machines, etc., and was allowing discount on the occasion 6t festivals or on other occasions and had also placed on record copies of the various schemes prevalent during the relevant period and contended that the sales tax is chargeable on the discounted price and not on the gross value of the items as ultimately the respondent-assessee received only the net value and was liable to pay tax only on the net value. In addition to the items manufactured by the respondent-assessee of its own, the respondent-assessee was also carrying trading of similar or other items which were not manufactured by it or manufactured by other companies. It was pleaded by the respondent-assessee that the claim remains the same whether the items are manufactured by it or traded by it and the scheme was applicable on all products whether manufactured by it on its own or otherwise and, therefore, both are at par and cannot be distinguished. However, while the petitioner-Department was satisfied with regard to charging of sales tax on the net value after discount, in so far as the items manufactured by the respondent-assessee, is concerned but the assessing officer denied the benefit on other items being traded by it of other companies and accordingly levied tax on the entire gross amount and thus levied differential tax only on the goods traded of other companies.
(2.) Being dissatisfied with the order, the matter was carried in appeal by the respondent-assessee before the learned DC(A) and it was submitted that the petitioner-Department was unjustified in applying two standards while the facts are common to both whether the items/goods were manufactured by the respondent-assessee or the items/goods traded by it. It was further submitted that the discount was granted as per the schemes available on various festivals like Holi, Diwali, New Year, etc., as is being allowed by various other dealers to allure the customers so that the customers are attracted and that ultimately the respondent-assessee received the discounted/net value and the sales tax was to be charged on the net value rather than on gross value.
(3.) The learned DC(A) was satisfied with the contention raised by the respondent-assessee and accordingly vide order dated January 25, 2007 allowed the claim of the respondent-assessee.;