JAINENDRA KUMAR RANKA,J. - (1.) Heard finally.
(2.) All these petitions at the instance of the assessee are directed against the order dated 18-10-2013 passed by the Rajasthan Tax Board, Ajmer (in short 'the Tax Board'). It relates to the assessment years 2006-07, 2007-08, 2008-09, 2009-10 and 2010-11 respectively.
(3.) The brief facts noticed are that the assessee is a limited company having its registered office at Mumbai and having branches in several States of the Country including at Jaipur and effecting sales of computer parts and accessories, hardware articles, hydraulic door closers, UPS, furniture spares, handles etc. and paying tax @ 4%. A survey came to be conducted at the business premises of the assessee on 26-4-2011 where the Officer gathered certain information and after investigation, limited its enquiry to "hydraulic door closers" and it was noticed that insofar as Schedule (iv) is concerned, there being no specific entry of "hydraulic door closers" and though in the said Schedule under Entry 92 "fitting for doors" does find place but there is no specific entry of "hydraulic door closers". The assessee however had stated to be falling in the said Entry 92 of the Schedule (iv) as falling in the nature of fitting for doors. However, taking into consideration the judgment of the Karnataka High Court in the case of State of Karnataka v. Sanjiv Mehra and Another, (1990) 79 STC 372 wherein door closer has been held to be machinery and also taking into consideration the other material, the Assessing Officer was of the view that the "hydraulic door closers" would fall under VAT Schedule (v) where a rate of 12.5% is applicable and accordingly show cause notice was served to the assessee.;