[2026:RJ-JD:14662]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Sales Tax Reference/Revision No. 1/2025 M/s Jindal Saw Limited, Araji No 6711, 9697/ 6711, Near Tiranga Hills, Village Pur, Bhilwara, Rajasthan- 311001, Through Its Head Indirect Tax, Kailash Chand Gupta S/o Shri Rameshwar Prasad Gupta, Resident Of Bungalow No 118, Fourth Floor, Arihant Nagar, Punjabi Bagh West, New Delhi 110026 ----Petitioner Versus

1. The Appellate Authority, Commericial Taxes Department, Ajmer

2. Commercial Taxes Office, Circle A, Bhilwara ----Respondents Connected With S.B. Sales Tax Reference/Revision No. 30/2018 M/s Ultratech Cement Limited, (Earlier Known As Grasim Industries Limited), (Unit- Aditya Cement Work), Sawa Shambhupura, Chittorgarh, Rajasthan-312622, through its Senior Vice President F & C, Somabrata Chakrabarti S/o Shri Kalidas Chakrabarti, aged about 53 years, Resident Of Aditya Cement Staff Colony Adityapuram Shambhupura, Chittorgarh, Rajasthan - 312622.

----Petitioner Versus The Commercial Taxes Officer, Anti - Evasion , Circle - Ii , Jaipur ----Respondent S.B. Sales Tax Reference/Revision No. 6/2022 M/s Jindal Saw Limited, Araji No. 6711, 9697/6711, Near Tiranga Hills, Vill