{"id":233847,"date":"2009-01-06T00:00:00","date_gmt":"2009-01-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/c-t-o-spl-circle-jodhpur-vs-ms-sankhla-udhyog-ltd-on-6-january-2009"},"modified":"2016-11-14T06:32:01","modified_gmt":"2016-11-14T01:02:01","slug":"c-t-o-spl-circle-jodhpur-vs-ms-sankhla-udhyog-ltd-on-6-january-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/c-t-o-spl-circle-jodhpur-vs-ms-sankhla-udhyog-ltd-on-6-january-2009","title":{"rendered":"C.T.O.Spl.Circle Jodhpur vs M\/S Sankhla Udhyog Ltd on 6 January, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Rajasthan High Court &#8211; Jodhpur<\/div>\n<div class=\"doc_title\">C.T.O.Spl.Circle Jodhpur vs M\/S Sankhla Udhyog Ltd on 6 January, 2009<\/div>\n<pre>(1) S.B.CIVIL SALES TAX REVISION NO.290\/2007 - <a href=\"\/doc\/160702972\/\">CTO Special Circle, Jodhpur vs. M\/s Sankhla\nUdhyog Ltd. Jodhpur,<\/a> (2) S.B.CIVIL SALES TAX REVISION NO.292\/2007 - <a href=\"\/doc\/160702972\/\">CTO Special Circle, Jodhpur\nvs. M\/s Sankhla Udhyog Ltd. Jodhpur,<\/a> (3) S.B.CIVIL SALES TAX REVISION NO.293\/2007 - <a href=\"\/doc\/160702972\/\">CTO Special\nCircle, Jodhpur vs. M\/s Sankhla Udhyog Ltd. Jodhpur                           Order<\/a> dt: 6\/1\/2009\n\n\n\n                                             1\/2\n\n       <a href=\"\/doc\/160702972\/\">S.B.CIVIL SALES TAX REVISION NO.290\/2007\n(CTO Special Circle, Jodhpur vs. M\/s Sankhla Udhyog Ltd. Jodhpur)\n       S.B.CIVIL SALES TAX REVISION NO.292\/2007\n(CTO Special Circle, Jodhpur<\/a> vs. <a href=\"\/doc\/160702972\/\">M\/s Sankhla Udhyog Ltd. Jodhpur)\n       S.B.CIVIL SALES TAX REVISION NO.293\/2007\n(CTO Special Circle, Jodhpur vs. M\/s Sankhla Udhyog Ltd. Jodhpur)\n\n                           DATE OF ORDER<\/a> : 6\/1\/2009\n\n                HON'BLE DR.JUSTICE VINEET KOTHARI\n\n\nMr.Vinit Kumar Mathur with\nMr.Lokesh Mathur, for the petitioners.\n\n\n        Learned counsel for the Revenue submits that the impugned\n\norder of Tax Board dated 26\/4\/2007 has since been rectified by the\n\nTax Board on 17\/12\/2008, which is placed on record, holding that\n\nthe sale of PCC Poles are taxable @ 12% as a cement product in\n\naccordance with the decision of this Court in case of ACTO Vs. M\/s\n\nSankhla Udhyog - S.B.Civil Sales Tax Revision No.853\/2002 dated\n\n2\/4\/2007, which is placed at Annex.4 in the present revision petitions.\n\nIt was held in the aforesaid case against the same assessee as under:\n\n\n           \"Entry 87 provides tax on \"articles made of cement\".\n           Therefore, basically it is to be seen whether the article\n           in question is made of cement or not? The word\n           \"made\" as used in the entry is relevant and has its own\n           significance which makes the entry wide. It nowhere\n           provides that \"articles of cement\" shall be taxable at\n           the rate of 12%. An article means an independent and\n           separate commodity and when ti is manufactured with\n           the inclusion of cement, then it necessarily means that\n           the article may have very many other articles but it is\n           made because of cement. The nature and the\n           properties of cement are not unknown and that is the\n           binding character. Therefore, when an article is made\n           by using cement then for that article, entry 87 is the\n (1) S.B.CIVIL SALES TAX REVISION NO.290\/2007 - <a href=\"\/doc\/160702972\/\">CTO Special Circle, Jodhpur vs. M\/s Sankhla\nUdhyog Ltd. Jodhpur,<\/a> (2) S.B.CIVIL SALES TAX REVISION NO.292\/2007 - <a href=\"\/doc\/160702972\/\">CTO Special Circle, Jodhpur\nvs. M\/s Sankhla Udhyog Ltd. Jodhpur,<\/a> (3) S.B.CIVIL SALES TAX REVISION NO.293\/2007 - <a href=\"\/doc\/160702972\/\">CTO Special\nCircle, Jodhpur vs. M\/s Sankhla Udhyog Ltd. Jodhpur                           Order<\/a> dt: 6\/1\/2009\n\n\n\n                                             2\/2\n\n           provision for taxing. Simply because the other articles\n           have been used in manufacturing the product made by\n           cement, it cannot be said that that article is not made\n           by cement. The sue of iron rods gives the shape and\n           strength to the cement poles but cannot be made\n           without use of cement and, therefore, PCC Poles are\n           the \"articles made of cement\".\n\n           So far as two division bench judgments of Tax Board\n           delivered in Appeal No. 1170\/1996 and 1171\/1996\n           dated 5.10.2001 are concerned, copies of those\n           judgments have not been provided by any of the\n           parties but in view of the reasons mentioned above,\n           this Court is of the view that PCC Poles fall in the\n           category of \"articles made of cement\" and\n           consequently are covered under entry no.87 and,\n           therefore, liable to be taxed at the rate of 12%.\n\n           In view of the above, this revision is allowed, the\n           orders of the Tax Board and Dy. Commissioner\n           (Appeals) dated 16.1.2002 and 3.3.1998 are set aside\n           and the order of the assessing authority dated\n           12.7.1996 is upheld.\"\n\n\n\n        Accordingly, the present revision petitions against original\n\norder of Tax Board dt:26\/4\/2007 have become infructuous as order of\n\nthe Tax Board itself has been rectified in favour of the Revenue on\n\n27\/12\/2008. The present revision petitions are accordingly dismissed\n\nas having become infructuous.\n\n\n                                                       (DR.VINEET KOTHARI), J.\n<\/pre>\n<p>item no.2 to 4<br \/>\nbaweja\/-<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rajasthan High Court &#8211; Jodhpur C.T.O.Spl.Circle Jodhpur vs M\/S Sankhla Udhyog Ltd on 6 January, 2009 (1) S.B.CIVIL SALES TAX REVISION NO.290\/2007 &#8211; CTO Special Circle, Jodhpur vs. M\/s Sankhla Udhyog Ltd. Jodhpur, (2) S.B.CIVIL SALES TAX REVISION NO.292\/2007 &#8211; CTO Special Circle, Jodhpur vs. M\/s Sankhla Udhyog Ltd. Jodhpur, (3) S.B.CIVIL SALES TAX REVISION [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,19],"tags":[],"class_list":["post-233847","post","type-post","status-publish","format-standard","hentry","category-high-court","category-rajasthan-high-court-jodhpur"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C.T.O.Spl.Circle Jodhpur vs M\/S Sankhla Udhyog Ltd on 6 January, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/c-t-o-spl-circle-jodhpur-vs-ms-sankhla-udhyog-ltd-on-6-january-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C.T.O.Spl.Circle Jodhpur vs M\/S Sankhla Udhyog Ltd on 6 January, 2009 - Free Judgements of Supreme Court &amp; 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