J.K. Ranka, J. - (1.) THESE two petitions are directed against the order dated 9.9.2003 passed by the Rajasthan Tax Board, Ajmer (Camp Jaipur) in Appeal No. 43/2002 and 42/2002, respectively.
(2.) THE brief facts noticed are that the respondent -assessees are carrying on the business of sale of Battery and its parts, and the issues arise for the assessment years 1996 -97 and 1997 -98. The claim of the Assessing Officer was that though the respondent -assessee was liable to pay sales -tax on the sale of Battery -parts on a higher rate but the claim of the assessee was that rate of tax is to be levied treating it to be on the rate applicable on motor -parts. The matter was carried in appeal before the Dy. Commissioner(Appeals), who allowed the appeals of the respondent and accepted the contention of the assessee that Battery and its parts will fall in the same rate of taxation as that of motor -parts. The Revenue carried the matter in appeal before the Tax Board by filing five appeals, who also upheld the finding recorded by the Dy. Commissioner(Appeals), the department has assailed the said impugned orders of the Tax Board.
(3.) IT may be noticed that while five appeals came to be disposed of by the Tax Board but only two petitions appear to have been filed by the Revenue against the order of Tax Board. It was also pointed out to the counsel for the Revenue to inform this court about other petitions, if any, filed arising out of the impugned order, however, the counsel was unable to assist in this regard. Accordingly, these two petitions are being disposed of by this order as issues are common.;