S.B. Sales Tax Revision Petition No.88/2004 M/s. Tungabhadra Steel Products Ltd. Vs. Commercial Taxes Officer Date:11/08/2008 HON'BLE Mr. JUSTICE ASHOK PARIHAR Mr. Devendra Kumar, for Petitioner. Mr. J.M. Saxena, for respondent. BY THE COURT: The petitioner applied for grant of certificate of exemption referring to two notifications dated 28.4.1993 and 27.3.1995. The exemption certificate was issued by the competent authority as per notification dated 27.3.1995. Instead of filing a proper appeal against the above certificate, the petitioner filed an application under Section 37 of the Rajasthan Sales Tax Act for rectification of the mistake in the certificate issued on 1.5.2000 with a prayer that the exemption certificate should have been issued as per notification dated 28.4.1993 instead of 27.3.1995. The assessing authority rejected the application vide order dated 21.6.2001 holding that no case for rectification is made out since the certificate had been issued after due consideration. The Deputy Commissioner (Appeals), however, set aside the order dated 21.6.2001 and remanded the matter back to the assessing authority vide order dated 27.3.2003 with a direction to issue a fresh exemption certificate as per notification dated 28.4.1993. On a further appeal filed by the Department, the Rajasthan Tax Board while maintaining the order dated 21.6.2001 passed by the assessing authority, allowed the appeal vide order dated 23.8.2004 and set aside the order dated 27.3.2003 passed by the Deputy Commissioner (Appeals). After hearing learned counsel for the parties, I have carefully gone through the material on record as also relevant provisions of the Act. There is no dispute that in the application for exemption, the petitioner had referred to both the notifications dated 28.4.1993 as also 27.3.1995 and the certificate was issued by the Assessing Authority as per provisions of the notification dated 27.3.1995. Under the circumstances, there could not have been any case for rectification since certificate had been issued after due consideration of both the notifications. At the most, the terms and conditions of the certificate so issued could be modified only under revisional or appellate jurisdiction. 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 this court, moreso, when no substantial question of law arises. The revision petition is dismissed accordingly as having no merits. (Ashok Parihar) J.