SBCSALES TAX REVISION NO.161/2008 –ASSISTANT COMMERCIAL TAXES OFFICER, WARD-I, BANSWARA V/S M/S AMAN TIMBER, BANSWARA : JUDGMENT DTD. 16.7.2008 1/2 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR. S.B. CIVIL SALES TAX REVISION NO.161/2008 Assistant Commercial Taxes Officer, Ward-I, Banswara versus M/s Amar Timber, Garhi, Banswara (Raj.). PRESENT HON'BLE Dr.JUSTICE VINEET KOTHARI Mr.V.K.Mathur, for the petitioner. DATE OF JUDGMENT : 16th July, 2008. JUDGMENT 1. Heard the learned counsel for the petitioner. 2. The learned counsel for the petitioner submits that in pursuance of order of the learned Tax Board for previous assessment year, the learned Assessing Authority in pursuance of remand order dtd.28.2.2002 accepted the stand of the respondent – assessee and has SBCSALES TAX REVISION NO.161/2008 –ASSISTANT COMMERCIAL TAXES OFFICER, WARD-I, BANSWARA V/S M/S AMAN TIMBER, BANSWARA : JUDGMENT DTD. 16.7.2008 2/2 held that sale of the waste woods as fire woods was tax free sale and therefore, the present revision petition against the subsequent order passed by the learned Tax Board cannot be successfully challenged before this Court. 3. In view of the stand of the assessee having been accepted for the previous year by the assessing authority and in view of the submissions made by the learned counsel for the petitioner, this revision petition is dismissed as having no force. No order as to costs. (Dr.VINEET KOTHARI)J. Item No.7 babulal/