[2025:RJ-JD:35678]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Revision Petition No. 222/2013 Commercial Taxes Officer, Ward B, Udaipur ----Petitioner Versus M/s Soni Marketing, 1D-10, Sector No.13, Udaipur ----Respondent For Petitioner(s) : Mr. Mahaveer Prasad Pareek For Respondent(s) : Mr. Vinay Kothari, through VC Mr. Ayush Goyal HON'BLE MR. JUSTICE FARJAND ALI

Order

07/08/2025

1. The instant civil revision petition under Section 84 of the Rajasthan Value Added Tax Act, 2003 has been preferred on behalf of the Commercial Taxes Department being aggrieved of the judgment and order dated 06.06.2013 passed by the Rajasthan Tax Board, Ajmer in Appeal No.2231/2011/Udaipur, whereby the appeal preferred by the Revenue was dismissed and the order dated 27.06.2011 passed by the Deputy Commissioner (Appeals), Commercial Taxes Department, Udaipur in Appeal No.137/VAT/10-

11 was affirmed.

2. Briefly stated, facts of the case are that the Assessing Authority while assessing the tax of the respondent firm for the Assessment Year 2007-08 found that the assessee firm had purchased branded potato chips, namely, Uncle Chips, Lays etc., from the M/s Pepsico India Holding Pvt. Ltd. and s