(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.490/2008 Assistant Commissioner, Anti-Evasion First, Rajasthan, Jaipur. Vs. M/s. Mahico Vegetables Seeds Pvt. Ltd. Jaipur and another Date Of Order :: 2nd December, 2008 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 petitioner-Assistant Commissioner, Anti-Evasion First, Jaipur against the order dated 12/2/2008 passed by Rajasthan Tax Board, Ajmer in appeal no.430/2006/Jaipur by which the order of the Additional Commissioner (Appeals), Jaipur dated 6/8/2005 was affirmed by which the Additional Commissioner (Appeals) allowed the appeal of the assessee-respondent. 2. Brief facts of the case are that the assessing authority surveyed the business premises of respondent-assessee on 27/2/2002 and it was found that respondent-assessee deals in sale of vegetables seeds and in the return submitted by the respondent-assessee it was stated that the sale which is made by him falls in the category of tax exemption but on investigation and (2) examination of the documents at the business premises of the respondent-assessee, it was found that there were many items which do not fall in the category of seeds, even though the assessee by giving declaration has attempted to put his products in the category of tax exemption and has intentionally acted to perpetuate the tax evasion and the assessing authority levied the tax and penalty on such items and demand of Rs.4,64,993/- was raised vide order dated 10/6/2003. 3. The said order was assailed by the respondent- assessee before the Additional Commissioner (Appeals), Commercial Taxes Department, Jaipur and that appeal was partly allowed vide order dated 6/8/2005 and it was held that beetroot, coriander and capsicum fall within the category of vegetables, therefore, all these seeds are exempted from tax and this view was upheld by the Rajasthan Tax Board, Ajmer, against which this revision petition has been filed. 4. Heard learned counsel appearing on behalf of the revenue for admission. 5. It is not disputed that these seeds of vegetables have been exempted by the State Government vide its notification dated 1/10/1995. The only short question before me is whether beetroot, coriander and capsicum do not fall within the category of vegetables. 6. Learned counsel for the petitioner could not place (3) any material nor he could make any cogent submission in regard to this controversy that beetroot, coriander and capsicum are not vegetables. The Rajasthan Tax Board, Ajmer as well as the Additional Commissioner (Appeals), Commercial Taxes Department, Jaipur both have held with speaking order that these items fall within the category of vegetables and I do not find any good reason to take a contrary view. Therefore, this revision petition deserves to be rejected. 7. Consequently, this revision petition along with stay application is hereby rejected at the primary stage. (J.R. Goyal),J. V.S. Shekhawat/- Jr. P.A.