Hon'ble VYAS, J. - (1.) Upon similar facts and circumstances, both the above revision petitions involve identical controversy. Hence, both these revision petitions are decided by common order while taking into consideration facts and figures from S.B.Civil (Sales Tax) Revision Petition No. 795/1999.
(2.) In the revision petition filed under Section 86(2)of the Rajasthan Sales Tax Act, 1994, the petitioner Commercial Taxes Officer, Anti Evasion, Bikaner is challenging the judgment dated 30.9.1998 passed by the Rajasthan Tax Board, Ajmer in appeal No. 67/91/Bikaner by which the learned Tax Board confirmed order dated 21.12.1990 passed by the Deputy Commissioner (Appeals), Jodhpur in Appeal No. 17/RST/Hanu./90-91 and quashed the assessment order dated 13.6.1990 passed by the Assessing Authority for assessment year 1989-90.
(3.) Brief facts of the case are that the assessing authority vide assessment order Annex.1 dated 13.6.1990 came to the conclusion that grinding of gypsum is not an activity of manufacturing and respondent assessee is not entitled to concessional rate of tax and treated the taxable turnover of Rs. 8,61,251/- and imposed the tax in the sum of Rs. 86,125/-. Consequential interest was also imposed under Section 11B (i)(f) of the Act. Being aggrieved by the said assessment order, the respondent preferred an appeal before the Deputy Commissioner (Appeals), Jodhpur. The said appellate authority vide order dated 21.12.1990 upheld the tax and penalty in respect of non-disclosure of sale worth Rs. 3,790/- but allowed the appeal and quashed the order of imposing tax upon taxable turn-over of Rs. 8,61,151/- on the ground that grinding of gypsum yield new product in the market and, therefore, the said activity amounts to "manufacture" and the assessee was entitled to concessional rate of tax on the purchase of gypsum under Sec. 5-C of the Act.;