1. SB Sales Tax Revision No. 143/2003 M/s Godrej Pacific Technology (I) Ltd Vs CTO, Anti Evasion,Jaipur 2.SB Sales Tax Revision Petition No. 145/2003 M/s Godrej Pacific Technology(I)Ltd Vs CTO, Anti Evasion,Jaipur 3.SB Sales Tax Revision No.146/2003 M/s Tech Pacific (I)Ltd vs CTO, Anti Evasiion, Zone-I, Jaipur 4.SB Sales Tax Revision No. 147/2003 M/s Godrej Pacific Technology (I) Ltd vs CTO, Anti Evasion,Jaipur 2.4.2008 Hon'ble Mr Justice Ashok Parihar Mr Davendra Kumar - for the petitioner Mr JM Saxena – for respondent BY THE COURT: Since, on same set of facts, common order passed by the Rajasthan Tax Board is under challenge, all the four revision petitions have been heard together and are being decided by this common order. The sole question is whether ink cartridge is a part of computer printer so as to get the tax benefit or can be treated as consumable article. After hearing learned counsel for the parties I have carefully gone through the material on record. There cannot be any dispute that ink cartridge fitted originally in the computer printer so sold can be treated as part of computer printer since the price of the computer printer is fixed accordingly. However, subsequently, whenever ink cartridge is replaced by another one from time to time as per use of the computer printer, all such ink cartridges being sold independently by the dealer can only be treated as consumable articles to be taxed at general rate. Since, after due consideration, proper discretion has already been used by the Rajasthan Tax Board, in the facts and circumstances, no further interference is called for by by this court. The revision petitions are dismissed accordingly as having no merit. (Ashok Parihar) J. bnsharma