Arun Bhansali, J. - (1.) THESE revision petitions are directed against the judgment dated 26.4.2004 passed by the Rajasthan Tax Board, Ajmer (Tax Board'), whereby the appeals filed by the petitioner against the order dated 30.8.2002 passed by the Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur were rejected. Despite notice, no one has appeared on behalf of the respondent.
(2.) THE facts in brief may be noticed thus: the respondents -Dealers are, inter alia, engaged in manufacture and sale of frames, glasses and spectacles. In the returns filed by the respondents in prescribed form, the total sales were shown as exemption from tax and therefore, a notice under Section 29(7) read with Section 81 of the Rajasthan Sales Tax Act, 1994 ('the Act') was issued to the assessee by the Assessing Authority to show cause as to why the sales shown to be exempted from payment of tax, which includes the sale of frames and lenses imported from outside the State may not be taxed. After consideration of the contentions raised on behalf of the dealers, the Assessing Authority assessed the liability of tax on frames and glasses; charged interest and imposed penalty by its assessment orders.
(3.) THE appeals were preferred by the assessee before the Deputy Commissioner (Appeals), who relying on the judgment of this Court in Mehta Opticians v. ACTO (S.B. Civil Sales Tax Revision Petition No. 447 of 1993, dated 16.5.1994) and the order passed in the review petition dated 21.4.2009 arising out of the order dated 16.5.1994, came to the conclusion that the order passed in the review, whereby para 5 of the judgment was deleted did not alter the purport of the judgment dated 16.5.1994 and therefore, accepted the appeals preferred by the respondents -dealer and set aside the assessment orders.;