HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Sales Tax Revision / Reference No. 1/2024 M/s Ingram Micro India Private Limited ----Petitioner Versus Assistant Commissioner, Anti-Evasion ----Respondent Connected With S.B. Sales Tax Revision / Reference No. 2/2024 M/s Ingram Micro India Private Limited ----Petitioner Versus Assistant Commissioner, Anti Evasion ----Respondent S.B. Sales Tax Revision / Reference No. 3/2024 M/s Ingram Micro India Private Limited ----Petitioner Versus Assistant Commissioner, Anti Evasion ----Respondent S.B. Sales Tax Revision / Reference No. 5/2024 M/s Ingram Micro India Private Limited ----Petitioner Versus Assistant Commissioner, Anti Evasion ----Respondent For Petitioner(s) : Mr. Dinesh Kumar, Adv.

For Respondent(s) : Mr. Abhishek Paliwal, Adv. on behalf of Mr. Dheeraj Tripathi, Adv.

HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA

Order

24/04/2025 In S.B. Sales Tax Revision/Reference No s . 1/2024 & 3/2024 :-

Heard learned counsel for the parties.

The revision petitions are admitted on the following questions of Law:-

“(I) Whether under the facts and circumstances of the present case, the Rajasthan Tax Board, Ajmer was justified in ignoring the fact