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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN

BENCH AT JAIPUR

S.B. Sales Tax Revision Petition No.298/2011

ACCT, Bhiwadi v. M/s. Alfa Woven Labels (India) Pvt. Ltd.

Date of order

13.4.2016

Hon'ble Mr. Justice J.K. Ranka

Ms. Tanvi Sahai for

Mr. R.B. Mathur, counsel for petitioner

By the Court

1.

The instant petition at the instance of Revenue is directed

against order dated 6.8.2003 passed by the Tax Board. It relates to

the assessment year 1996-97.

2.

The brief facts noticed are that the respondent assessee is

engaged in the manufacturing of woven labels from man made

fibres. The factory was situated at Bhiwadi (Rajasthan), the Head

Office was located at Delhi and branches set up at Mumbai,

Chennai and Bangalore, as well and also agents at Kolkata. It was

claimed by the respondent that the branches and the agents used to

collect orders from the customers and pass them to the Head

Office. The Head Office in turn further passed them down to the

factory in Bhiwadi for manufacturing of the goods. The

manufactured goods were thereafter despatched to the Head Office

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from the factory which in turn were consigned to the branches and

agents for s