Vineet Kothari, J. - (1.) The present sales tax revision petition under Sec. 86 of the Rajasthan Sales Tax Act, 1994 has been filed by the Revenue against the judgment and order dated 01.07.2004 passed by the learned Rajasthan Tax Board, Ajmer in Appeal No. 1204/2003/Bhilwara, upholding the order dated 27.03.2003 passed by the Deputy Commissioner (Appeals), Commercial Taxes, Ajmer in Appeal No. 441/02 -03/RST, allowing the appeal filed by the respondent -Assessee.
(2.) The relevant findings of the learned Tax Board in the order dated 01.07.2004 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.;