- (1.) This sales tax revision petition is directed against the judgment dated December 23, 2010 passed by the Rajasthan Tax Board, Ajmer in Appeal No. 1022/2010/Jaipur by which the appeal of the Revenue was dismissed. It relates to assessment year 1997-98. The brief facts which can be noticed are that the respondent-assessee is carrying on business of copper and purchase of copper and thereafter manufacturing electric wire and cable and sale thereof. It was claimed by the assessee that he has purchased goods to the extent of Rs. 10,46,436 as per Notification No. P.4 (8) Finance/Group-4/91-110 dated March 6, 1991 whereas the assessing officer was of the view that it did not fall within the definition of said notification as the final product was not electric wire and cable and it does not fall within the definition of cable and the claim was rejected by the assessing officer.
(2.) The matter was carried in appeal before the Deputy Commissioner (Appeals) who after analysing the notification allowed the claim of the assessee that the product which is being produced after manufacturing falls within the ambit of notification and accordingly allowed the claim of the assessee.
(3.) The matter was carried in appeal before the Rajasthan Tax Board by the Revenue. The Tax Board also after analysing the notification allowed the claim of the assessee and upheld the finding of DC (A) and dismissed the appeal of the Revenue. Hence this revision.;