PG FOILS LTD. , PIPLIAN , PALI.

PETITIONER
V/S
COMMERCIAL TAXES OFFICER, PALI
.RESPONDENTS
REVISION PETITION U/S 84 RAJASTHAN VAT ACT 2003

ON 31.12/2009
COMMON JUDGEMENT (SERVED ON 14/1/2010) BY TAX
BOARD , AJMER IN APPEAL NO.________/2007 (CTO V/S
PG FOILS)
ON 16/3/1999
SETTING ASIDE ORDER BY DY. COMMISSIONER
(APPEALS)

STATEMENTS OF CASE

1. MAIN QUESTION Whether Aluminium Foil

fall under the ambit of word Sheet which is notified
on dated 31/12/1975 and petitioner is
liable to the concessional rate tax at 1 % or not ?
2. Ld. Tax board passed Impugned order 31/12/2009 ,
so, revision petition file before RAJ. H.C. for
adjudication on same core question.
3. Notification which are in dispute are as follows :-

4. PETITIONER SUBMITTED AN APPLICATION BEFORE

ADD. COMMISSIONER COMMERCIAL TAXES RAJ JAIPUR
U/S 12 A OF RST ACT, 1954 FOR DISPUTED QUESTION
& ON 18/7/1984 HELD THAT {ALUMINIUM FOILSARE
NOT COVERED BY NOTI.DATED 13/12/1975}
5. SEPRATE
PROVISIONAL
ASSESSMENT
ORDERS
PASSED U/S 9 OF RST ACT AGAINST PETITIONERS
1982 1986.
(1ST APPEAL)
- APPEAL ORDERS
AGAINST APPLICATION
U/S
6. 26/9/1988
PETITIONERS
CHALLENGED
BEFORE DEPUTY
12 A
COMMISSIONER(APPEALS)
ND APPEAL) - AGAINST UPHELD PROVISIONAL
31/12/1988 (2ND
ST

ASSESTMENT ORDERS

7. ON 26/2/1991 APPEALS WERE PARTLY ALLOWED BY

RST TRIBUNAL , AJMER AND MATTER WAS

8. ON 12/3/1994 APPEALS DECIDED BY RHC &

UPHELD THE ORDER OF TRIBUNAL
9. AFTER UPHELD BY RHC OF STT , MATTERS
AGAIN EXAMINED BY ASSESSING AUTHORITY.

10. ON 2-1-1995 ASSESSING AUTHORITY PASS

PROVISIONAL AND FINAL ASSESSMENT ORDERS
& PETITIONER FILED A APPEALS BEFORE DTY.
COMMISIIONER (APPEALS).
11. ON 16-1-1999 APPEALS REJECTED BY DTY
COMMISSIONER AGAINST ORDER DATED 2-11995.

12. ON 8/2/1999 RAJ. TAX BOARD REVERSED

FINDINGS AND ALOWED APPEALS.
2 OF PG FOILS AND 2 OF INDIA LAMINATED LTD.
DEPARTMENT AGGRIEVED FILED 4 REVISIONS.
13. ON 16/3/1999 PETITIONERS APPLICATION
OF RECTIFICATION WERE ALLOWED U/S 37 BY
DTY COMMISSIONER (APPEALS).
14. ON 12/7/2006 REVISIONS WERE DISMISSED BY
RHC.
15. ON 27/2/2002 TAX BOARD UPHELD THE ORDER
OF DEPUTY COMMISSIONER (16/3/1999)
16. ON 15/6/2002 APPEALS WERE ALSO
DISMISSED WHICH WERE FILED BY
REVENUE IN LIGHT OF 8/2/1999.

17. THAT BEING

ORDER DATED OF:-

AGGRIEVED

AGAINST

TAX BOARD
8/02/1999
27/02/2002 15/06/2002
-Department filed a bunch of revisions petition before Raj
HC to decide
Whether aluminum foil covered under
the notification dated 31/12/1975

18. ON 8/1/2007,RHC REVIVED

APPEALS DECIDED
BY SAID ORDER
8/2/1999 AND DIRECTED TAX BOARD TO
CONSIDER
EVIDENCE
PRODUCED
BY
REVENUE.
19. ON 19/1/2007 AND 11/1/2008 SIMILAR

20. ON 31/12/2009 LD. TAX BOARD HELD

ALUMINIUM FOILS NOT COVERED UNDER
DATED
31/12/1975
AND
MATTER
REMANDED
BACK
TO
ASSESSING
AUTHORITIES , TO PASS APPROPRIATE
ORDERS IN LIGHT OF ORDER 31/12/2009.

GROUNDS
A.THAT LD. TAX BOARD
COMMITTED SERIOUS
ILLIGALITY IN DECIDING THAT ALUMINUM FOIL
NOT
FALL
UNDER
NOTIFICATION
DATED
31/12/1975.
B. THAT LD TAX BOARD IGNORE EVIDENCES WHICH
PROVES THAT ALUMINUM FOIL IS THINNER FORM
OF NON FERROUS SHEET AND COMES UNDER
NOTIFICATION DATED 31/12/1975.
C.THAT LD TAX BOARD FAILED TO CONSIDER ITS
EARLIER DETAILED ORDER DATED 8/2/1999.
HELD THAT ALUMINUM FOIL COMES UNDER THE
NOTIFICATION DATED 31/12/1975 AND LD TAX
BOARD NOT DECIDED THE MATTER FRESHLY AS
PER THE DIRECTIONS GIVEN BY RHC VIDE ORDER

D. ALUMINUM FOILS ARE NOT DIFFERENT

FROM NON FERROUS SHEETS.
E. SCOPE OF NON FERROUS SHEETS
IS VERY WIDE

F. ALUMINUM FOIL NOT ONLY USED IN

PACKING MATERIAL ONLY.
G. ORDER DATED 31/12/2009 BASED
ON USER THEORY AND ON
MISAPPROPRIATION OF EVIDENCES

H.

ALUMINUM FOILS
SHEETS IS A GENUS

IS

SPECIE

AND

(SPECIE
)
ALU.
FOIL
SHEETS
(GENUS)

I. MECHANICAL PROCESS MAY CHANGE THE

END PRODUCT BUT NATURE AND QUALITY
DOESNT CHANGE.
J. IMPUGNED ORDER 31/12/2009 AGAINST
RATIO DECIDENDI AND JUDICIAL COMMITTEE
k.

NOTIFICATION

DATED

13/6/1985

IS

L. LEGISLATURE INTENTION TO GIVE WIDE

EFFECT OF NON FERROUS SHEETS .
M. MECHANICAL PROCESS
DOESNT CHANGE COMMODITY
DESCRIPTION
N. REVENUE FAILED TO DISCHARGE
THE BURDEN IN REBUTTAL

N. WORD (FOIL AND SHEETS) IS NOT

DEFINED IN RST,CST AND RULES

O. NOTIFICATION 13/6/1985 WAS NOT

ISSUED IN SUPPRESSION OF EARLIER
NOTIFICATION 31/12/1975
P. IMPUGNED ORDER DATED 31/12/2009
PASSED BY LD TAX BOARD SHOULD BE
QUASHED NAD SET ASIDE.

PRAYER

WHEREFORE in the light of the facts stated, issues

raised, authorities cited and arguments advanced, it
is most humbly prayed before this Honourable Court
that it may be pleased to declare:
1. That impugned order dated 31/12/2009 passed by ld tax
board should be quashed and set aside.

2. That remanding the matters to the assessing authority

kindly be quashed and set aside.

3. That the aluminum foil is non ferrous sheets and liable to

taxable at rate of 1% as per notification dated 31/12/1975.

4. That kindly restore the orders passed by deputy

commissioner (appeals) dated 16/3/1999.

And pass any other order that it deems fit. All of

which is respectfully submitted.