(1) In the High Court of Judicature for Rajasthan At Jaipur Bench, Jaipur O R D E R In S.B. Sales Tax Revision Petition No.500/2008 Assistant Commissioner, Special Circle, Rajasthan, Jaipur Vs. M/s. Bharat Petroleum Corporation Limited and another Date Of Order :: 3rd December, 2008 P R E S E N T Hon'ble Mr. Justice Jitendra Ray Goyal Mr. Dharmendra Pareek on behalf of Mr. Jag Mohan Saxena, for petitioner. .......... By the Court :- This is a sales tax revision petition by the revenue against the order dated 14/3/2008 passed by Rajasthan Tax Board, Ajmer in appeal no.1416/2006/Jaipyr whereby the appeal filed by the revenue against the order dated 27/1/2006 passed by the Additional Commissioner (Appeals) was dismissed. 2. The assessing authority created a demand of Rs.1260359/- as tax, penalty and interest on the license fee received by the respondent no.1 M/s. Bharat Petroleum Corporation Limited in consideration of supplying outlets to its dealers. 3. The Additional Commissioner (Appeals), Commercial Taxes, Jaipur accepted the appeal of the assessee and quashed the order of assessing authority which was maintained by the Rajasthan Tax Board, Ajmer as stated here-in-above. (2) 4. Heard learned counsel appearing for the revenue on the point of admission. 5. The respondent assessee M/s. Bharat Petroleum Corporation Limited is realizing license fee from their retailers in lieu of maintenance of tanks, pumps etc which are permanent fixtures. Earlier also the revenue created similar demands which were quashed and the same attained finality. In view of the judgment rendered by Hon'ble the Apex Court in the case of State of Andhra Pradesh and another Vs. Rashtriya Ispat Nigam Ltd., reported in 126 STC 114, there appears to be no illegality or impropriety in the impugned order, therefore, this revision petition deserves to be rejected. 6. Consequently, this revision petition along with stay application is rejected at the primary stage. (J.R. Goyal),J. V.S. Shekhawat/- Jr. P.A.