- (1.) THIS Sales Tax Revision Petition is directed against the judgment dated 18/2/2008 passed by the Rajasthan Tax Board, Ajmer in Appeal no.1028/2006/Kota by which appeal of the petitioner -assessee was dismissed.
(2.) THE brief fact which can be noticed are that the petitioner -assessee, is manufacturer of cement and availed exemption under the Rajasthan Sales Tax Exemption Scheme,1998 under clause 4(h) and in terms of order of the Hon'ble Apex Court in the case of State of Rajasthan and Anr. vs J.K. Udaipur Udyog Ltd. and Anr, 2004 137 STC 438 decided on 28/9/2004 wherein it was held that the company is entitled to rebate of 25% from 7/1/2000 whereas the assessee paid tax at the rate of 10% and availed exemption to the extent of 90%. The assessing officer relying upon the judgment of the Apex Court, for the assessment year 1999 -2000 passed the assessment order on 30/3/2005 following the judgment .The present petitioner was respondent before the Hon'ble Supreme Court in the case of J.K.Udaipur Udhyog Ltd. The said assessment was challenged before the Deputy Commissioner (Appeals) who also rejected the contention of the assessee in the light of judgment . The appeal was preferred by the assesseee before Tax Board which was also rejected vide the impugned order dated 18/2/2008.
(3.) NONE appeared for the petitioner -assessee. Despite name of Mr. RB Mathur having been shown in the cause list, his name having been called, neither he appeared nor anyone appeared on his behalf though his representatives have appeared in other matters. It is an old matter and no request was made for adjournment even by anyone, and since the matter pertains to the year of 2009 and relates to assessment year 1999 -2000 and accordingly looking to the facts, petition is being decided on the basis of material available on record. It is noticed that the matter is squarely covered by the judgment of Hon'ble Apex Court rendered in the case of J.K. Udaipur Udhyog Ltd., it would be appropriate to quote the para nos. 40 and 41 which reads as under: "40.As far as M/s. J.K. Synthetics is concerned, their right to obtain benefits under the scheme by reason of clause 4(b) was in any event provisional. The undertaking given by this company was to the effect that the benefits of the scheme were being availed at the risk of the company till the sanction was granted by the Screening Committee. Since no sanction has been granted to the company, the company was aware that its rights to the benefits under the scheme were conditional and that it might be called upon to meet its sales tax liabilities in the event sanction was not granted on its application. 41.In such circumstances it must be open to the State Government to recover sales tax dues as it is entitled to under the RST Act allowing the respondent companies to only keep such benefits as had been already availed of by them upto 7th January, 2000 and thereafter at the rates specified and according to the provisions of the scheme as modified by the corrigendum notification. However no interest or penalty will be charged from the respondent companies by the appellants on the differential amounts for the period the matter was sub judice before this Court provided the respondent companies pay the principal amount of sales tax within such time as may be specified by the appellants in this regard.";