- (1.) THESE revision petitions are directed against judgment dated 23.11.2011 passed by the Rajasthan Tax Board, Ajmer ('the Board'), whereby, the appeals filed by the petitioner against the orders of Dy. Commissioner (Appeals), Commercial Taxes, Udaipur ['DC (Appeals)'] dated 16.04.2009 upholding the assessment orders passed by the Commercial Taxes Officer, (Special Circle), Bhilwara ('the Assessing Authority') dated 20.05.2008 and 25.08.2008 for various quarters of the year 2006 -07, 2007 -08 and 2008 -09 disallowing the claim of Input Tax Credit ('ITC') and charging interest under Sections 22, 18 and 55(4) of the Rajasthan Value Added Tax, 2003 ('the Act'), were dismissed.
(2.) THE facts in brief may be noticed thus: the petitioner Company is engaged in the business of manufacturing Asbestos Cement Pressure Pipe and Asbestos Cement Sheets ('A.C. Pressure Pipe and A.C. Sheets'); the petitioner availed ITC on the purchase of raw material used in the manufacture of A.C. Sheets; the Assessing Authority issued notices to the petitioner for disallowing ITC on purchase of raw material used in manufacturing A.C. Sheets for the period under reference; the petitioner filed its detailed reply to the notice; however, not accepting the reply, the Assessing Authority while passing orders under Section 22 of the Act disallowed the ITC and charged interest. The petitioner filed appeals before the DC (Appeals), however, the appellate authority also rejected the appeals by common judgment dated 16.04.2009.
(3.) AGGRIEVED , the petitioner filed second appeals before the Board, however, the Board after hearing the parties, while relying on the judgment of this Court in ACTO v. M/s Suncity Trade Agency : (2006) 147 STC 405, also dismissed the appeals observing and holding thus: - "This bench confirms the finding of DC (Appeals) that the appellant company, a manufacture of A.C. Sheets, which has not charged VAT on their sales is exempt from tax on sale of its manufacture product, as per notification, meaning thereby that not the unit/institution is exempt from tax but the sales of its goods are exempt from tax, which squarely fall under the definition of exempted goods. Therefore the A.C. Sheets manufactured and sold by the appellate company are exempted goods and thus not eligible for availing ITC. We agree with the view taken by the appellate authority on the issues of the case and find no cause to interfere in his order." ;