JAINENDRA KUMAR RANKA, J. - (1.) Instant petition at the instance of Revenue is directed against order dated 27/10/2004 passed by the Rajasthan Tax Board dismissing the appeal of the Revenue.
(2.) The issue raised in the instant petition by the Revenue is as to whether the battery plates and battery material is part of the battery or not and the Assessing Officer (AO) came to the conclusion that it is not part of the battery and therefore a separate rate of tax is applicable not treating it as a battery. While both the appellate authorities have come to a conclusion that it is certainly a part of the battery and the same rate of tax should be applied as that of battery.
(3.) At the outset, counsel for the assessee relied upon the judgment of this Court in the case of Assistant Commercial Tax Officer v. M/s. Swastik Agencies, Ajmer (SB Sales Tax Revision Petition No.297/2011, decided on 16th October, 2015 where it has been held that battery parts are also to be considered as part of battery and the same rate should be applied.;