S.B. Sales Tax Revision Petition No.172/2005 Date:19/09/2008 HON'BLE Mr. JUSTICE ASHOK PARIHAR Mr. J.M. Saxena, for petitioners. None present for respondent. BY THE COURT: Inspite of service, none present for respondent. The petitioner has challenged the order dated 29.12.2004 passed by the Rajasthan Tax Board by which the matter has again been remanded back to the District Level Screening Committee for giving benefit of extension prior to 28.4.2000. It is pertinent to mention here that earlier also on the same point in issue, the Board has remanded the matter to the District Level Screening Committee vide order dated 10.10.2002 and after reconsideration of the entire matter, the Screening Committee held that the respondent company is not entitled for the benefit as claimed. In view of subsequent consideration made by the Screening Committee, the Tax Board was not justified in again remanding the matter for the same issue without giving any reasoning for disbelieving the decision of the Screening Committee. In case the matter is re-remanded, the Tax Board also has to give reasons for not accepting the factual report of the District Level Screening Committee. Accordingly, the revision petition is allowed. The order dated 29.12.2004 passed by the Rajasthan Tax Board is set aside. The order dated 7.2.2004 passed by the District Level Screening Committee is maintained. (Ashok Parihar) J.