Vineet Kothari, J. - (1.) The present sales tax revision petition under Sec. 86(2) of the Rajasthan Sales Tax Act, 1994 has been filed by the Revenue against the judgment and order dated 22.07.2003 passed by the learned Rajasthan Tax Board, Ajmer in Appeal No. 188/2002/Sriganganagar - Assistant Commercial Taxes Officer, Anti Evasion I, Sriganganagar v/s. M/s. Laxmi Cotton Traders, dismissing the appeal filed by the Revenue against the order dated 25.09.2001 passed by the Deputy Commissioner (Appeals), Commercial Taxes, Bikaner in Appeal No. 658/672/701/129 RST/Suratgarh/Sriganganagar/Raisinghnagar/97 -98/98 -99 -2000.
(2.) The relevant findings of the learned Tax Board in the order dated 22.07.2003 are quoted below for ready reference: - -
(3.) Mr. V.K. Mathur, learned counsel appearing for the petitioner -Revenue submits that the controversy involved in the present sales tax revision petition is covered by the decision of this Court in the case of Assistant Commercial Taxes Officer, Ward II, Circle -D, Jodhpur v/s. M/s. Nahar Granite P. Ltd., Jodhpur [S.B. Civil (ST) Revision Petition No. 57/2006 decided on 25.05.2015.;