JAINEANDRA KUMAR RANKA,J. - (1.) These petitions, at the instance of Revenue, for the assessment years 2007-08, 2008-09, 2009-10, 2010-2011, 2011-12, and 2012-13, are directed against common order dated 1-9-2015 passed by the Rajasthan Tax Board, Ajmer. Since the facts are identical and common for all the years with the consent of the learned counsel, all these petitions have been heard finally and are being decided by a common judgment.
(2.) Heard learned counsel for the parties. The issue requires consideration. Accordingly the appeals are admitted on the following substantial questions of law:- (i) Whether in the facts and circumstances of the case, the Rajasthan Tax Board was justified in law and has not acted illegally and perversely in holding that "Ujala Supreme" Fabric/Laundry Whitener sold by assessee falls in the category of Industrial Input/Synthetic Colouring Matter and is liable to tax under Entry 119 of Schedule-IV Part-B instead of Schedule-V as held by the Assessing Officer? (ii) Whether in the facts and circumstances of the case, the Rajasthan Tax Board has acted illegally and perversely in deleting the tax, interest and penalty holding the goods sold by assessee are liable to tax @ 4/5% despite of the facts that there is no specific Entry and the general Entry invites tax liability @ 12.5/14%?
(3.) Brief facts noticed for disposal of the present petitions are that the respondent assessee is a Limited Company and is engaged in the business of trading in product called "Ujala Supreme", which is claimed to be made by dilution of Acid Violet Paste (in short AVP), which is classifiable under Tariff Entry No. 3204.12.94 of the Central Excise Tariff Act, 1985.;