J.K. Ranka, J. - (1.) INSTANT sales tax revision petition has been filed under Section 86 of the Rajasthan Sales Tax Act, 1994 (in short 'The Act'), against the order dated 10.11.2004 passed by the Rajasthan Tax Board, Ajmer, (In short 'The Board') in Appeal No. 505/2004 whereby the Tax Board, dismissed the appeal of the petitioner -department upholding the order dated 10.7.2003 passed by the learned Deputy Commissioner (Appeals), Kota. The facts are not in dispute that the respondent is a manufacturer of textile yarn and for its business has purchased High Speed Diesel, Furnace oil and Lubricant at the concessional rate as the same is also shown as a raw material for use in the registration certificate issued by the petitioner -department.
(2.) LEARNED counsel for the petitioner -department frankly concedes that the issue involved in the present revision petition is the same as was the issue involved in the case of Commercial Taxation Officer, Udaipur Vs. Rajasthan Taxchem Ltd. : (2007) 3 SCC 124 where the Hon'ble Apex Court dismissed the Civil Appeal filed by the petitioner -department upholding the judgment passed by this Court. The Hon'ble Apex Court in the above case observed as under: - - 29. In view of the fact that the diesel is being used for the purpose of running the generator set for the production of the ultimate product which is also required for the purpose of manufacturing the end product the diesel can only be termed as raw material and not otherwise. The Rajasthan Tax Board was, therefore, justified in setting aside the orders passed by the assessing authority as confirmed by the Deputy Commissioner (Appeals). 30. To avail the concessional rate of tax under Section 10, the assessee has to satisfy three conditions: (a) he must be a registered dealer of any raw material; (b) raw material must be used for the manufacture of goods; and (c) the said manufacture in the State should be for the purpose of sale by him within the State or in the course of inter -State trade or commerce or in the course of export outside the territory of India. 31. The respondent before us satisfy all the above tests and, therefore, the respondent assessee, in our opinion, shall be entitled to such concessional rate as may be notified by the State Government. 32. The respondent assessee used diesel as raw material for the manufacture of the end product, namely, yarn and fabric. The diesel used by the assessee is a fuel and lubricant as defined under Section 2(34) of the Sales Tax Act.
(3.) Taking into consideration the over all facts and circumstances of the case, the issue involved in the matter and on perusal of the facts recorded by the Assessing Officer, as well as in the impugned order, I find that the issue involved in the present matter is the same as has been decided by the Hon'ble Apex Court in the Case of Commercial Taxation Officer, Udaipur Vs. Rajasthan Taxchem (Supra), Therefore, in the light of the aforesaid Judgment of the Hon'ble Apex Court, the instant revision petition has no force and the same is dismissed. Accordingly, the stay application also stands dismissed.;