J.K. Ranka, J. - (1.) These revision petitions are directed against the order dated 29.04.2014 passed by the Rajasthan Tax Board, Ajmer in appeal nos. 1648/2013/Kota and 1649/2013/Kota whereby the appeals of the respondents have been allowed. Since, the facts in both cases are common hence these petitions are decided by this common order and it pertains to assessment year 2006 - 2007.
(2.) The brief facts of the case which can be noticed are that the respondent - assessee is carrying on business of manufacturing of wheat bran (Choker). The original assessment was completed on 28.06.2008 by the Assessing Officer, where on account of input tax credit (reverse tax) liability. @ 4% was levied and interest was also levied. However, the Dy. Commissioner (Appeals), in the light of judgment of the Rajasthan Tax Board In the case of CTO (A-E), Sriganganagar v. M/s. Durgeshwari Food Ltd., (2009) vol. 23 Tax Up - Date 360, allowed the claim of the indent - assessee. The revenue did not challenge the order passed in the original proceedings which attained finality.
(3.) Later on the judgment of the Tax Board in the case of Durgeshwari [Food Ltd. came to be reversed by this Court and the Assessing Officer in the light of judgment rendered by this Court in the case of CTO (A-E), Sriganganagar v. M/s. Durgeshwari Food Ltd., Sriganganagar (2012) 32 Tax Up - Date 3 , wherein it has been held that on tax exempted goods ITC cannot be allowed in full and is to be allowed proportionately. Accordingly, a show cause notice under section 33 of the Rajasthan VAT Act, was issued to the assessee conveying that as to why in the light of the judgment rendered by this court, a mistake apparent can be said to occur in the assessment originally passed.;