{"id":96916,"date":"2010-03-25T00:00:00","date_gmt":"2010-03-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/c-t-o-wc-lt-bhilwara-vs-ms-karan-singh-on-25-march-2010"},"modified":"2019-01-12T19:11:24","modified_gmt":"2019-01-12T13:41:24","slug":"c-t-o-wc-lt-bhilwara-vs-ms-karan-singh-on-25-march-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/c-t-o-wc-lt-bhilwara-vs-ms-karan-singh-on-25-march-2010","title":{"rendered":"C.T.O.(Wc &amp; Lt) Bhilwara vs M\/S Karan Singh on 25 March, 2010"},"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 Karan Singh on 25 March, 2010<\/div>\n<pre>        S.B. CIVIL SALES TAX REVISION NO.284\/2008\n         C.T.O. Work Contract &amp; Leasing Tax, Bhilwara\n                             Vs.\n      M\/s Karan Singh Sankhala, Merta Kundia, Chittorgarh.\n\nDate of order                    :            25th March, 2010\n                               PRESENT\n\n             HON'BLE DR. JUSTICE VINEET KOTHARI\n\nMr. V.K. Mathur with Mr. Lokesh Mathur for the petitioner.\n\n                                ---------\n1.            Heard learned counsel.\n2.            This revision is directed against the order of Tax Board\ndated 25.2.2008 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 house\nbuilding material along with the cement and Gitti purchased from\nregistered dealers held that the said purchase of Rs.23,176\/- appears\nto be low and, therefore, assuming such purchases to be of Rs.2 lacs,\nhe imposed 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.86<br \/>\nbabulal\/-<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rajasthan High Court &#8211; Jodhpur C.T.O.(Wc &amp; Lt) Bhilwara vs M\/S Karan Singh on 25 March, 2010 S.B. CIVIL SALES TAX REVISION NO.284\/2008 C.T.O. Work Contract &amp; Leasing Tax, Bhilwara Vs. M\/s Karan Singh Sankhala, Merta Kundia, Chittorgarh. Date of order : 25th March, 2010 PRESENT HON&#8217;BLE DR. JUSTICE VINEET KOTHARI Mr. V.K. Mathur with [&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-96916","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 Karan Singh on 25 March, 2010 - 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-lt-bhilwara-vs-ms-karan-singh-on-25-march-2010\" \/>\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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