{"id":28864,"date":"2008-07-18T00:00:00","date_gmt":"2008-07-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/c-t-o-wc-ltbhilwara-vs-ms-ghanshyam-anjana-chittorgarh-on-18-july-2008"},"modified":"2018-06-14T17:39:52","modified_gmt":"2018-06-14T12:09:52","slug":"c-t-o-wc-ltbhilwara-vs-ms-ghanshyam-anjana-chittorgarh-on-18-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/c-t-o-wc-ltbhilwara-vs-ms-ghanshyam-anjana-chittorgarh-on-18-july-2008","title":{"rendered":"C.T.O.Wc &amp; Lt,Bhilwara vs M\/S Ghanshyam Anjana Chittorgarh on 18 July, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Rajasthan High Court &#8211; Jodhpur<\/div>\n<div class=\"doc_title\">C.T.O.Wc &amp; Lt,Bhilwara vs M\/S Ghanshyam Anjana Chittorgarh on 18 July, 2008<\/div>\n<pre>        S.B. CIVIL SALES TAX REVISION NO.115\/2008\n      Commercial Taxes Officer Vs. M\/s Ghanshyam Anjana\n\nDate of order                    :            18th July, 2008\n                                PRESENT\n\n             HON'BLE DR. JUSTICE VINEET KOTHARI\n\nMr. V.K. Mathur for the petitioner.\n\n                                 ---------\n1.            Heard learned counsel.\n2.            This revision is directed against the order of Tax Board\ndated 24.8.2007 whereby the Tax Board upheld the order of the Dy.\nCommissioner (Appeals) holding that the quantum of purchases from\nthe unregistered dealers by the respondent assessee during the year in\nquestion could not be estimated by the Assessing Authority on his\nown whims.\n3.              The Assessing Authority against the purchase of 'bajari'\nshown by the assessee used for construction of platform for 501 hand\npumps along with the cement and Gitti purchased from registered\ndealers held that the said purchase of Rs.10,020\/- appears to be low\nand, therefore, assuming such purchases to be of Rs.2 lacs, he\nimposed additional tax and surcharge thereon.\n5.            Both the appellate authorities below have held in favour\nof the assessee that such estimate could not be made by the assessing\nauthority and set aside such additional tax and surcharge.\n5.            Having considered the arguments made at the Bar, this\nCourt is of the opinion that it is a pure finding of fact by the appellate\nauthorities below and no question of law arises in the matter so as to\nrequire any consideration under Section 86 of the RST Act, 1994\n6.            This revision petition is found to be devoid of merit and\nthe same is dismissed in limine. Copy of this order be sent to\nrespondent-assessee.\n                                        [ DR. VINEET KOTHARI ], J.\n<\/pre>\n<p>item No.15<br \/>\nbabulal\/-<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rajasthan High Court &#8211; Jodhpur C.T.O.Wc &amp; Lt,Bhilwara vs M\/S Ghanshyam Anjana Chittorgarh on 18 July, 2008 S.B. CIVIL SALES TAX REVISION NO.115\/2008 Commercial Taxes Officer Vs. M\/s Ghanshyam Anjana Date of order : 18th July, 2008 PRESENT HON&#8217;BLE DR. JUSTICE VINEET KOTHARI Mr. V.K. Mathur for the petitioner. &#8212;&#8212;&#8212; 1. Heard learned counsel. 2. [&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-28864","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.Wc &amp; Lt,Bhilwara vs M\/S Ghanshyam Anjana Chittorgarh on 18 July, 2008 - 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-wc-ltbhilwara-vs-ms-ghanshyam-anjana-chittorgarh-on-18-july-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C.T.O.Wc &amp; 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