IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- CIVIL REVISION No. 7 of 2005 ASST.COMMISSIONER, C.T.,A/E, BIKANER V/S M/S BURN STANDARD CO LTD. Ms. VIDYA BORA, Asst.G.A., for the appellant / petitioner Date of Order : 4.3.2005 HON'BLE SHRI N P GUPTA,J. ORDER ----- Heard learned counsel for the petitioner. Perused the provisions of Rule 53(1). In the order of the learned Tax Board I find that the Tax Board has decided the matter on the basis of the provisions of Rule 53 (1), whereunder the declaration ST 18(A) was not required. Thus, I do not find any error in the impugned order. The revision petition is, therefore, dismissed summarily. ( N P GUPTA ),J. /tarun/