IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- CIVIL REVISION No. 6 of 2005 CTO,CIR.-B,UDAIPUR V/S M/S SHRI RAJ. TAXCHEM 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. The learned Tax Board has upheld the levy of tax on the diesel @ 3% treating it as raw-material, as it was used in generation of power for running the captive generator set on the ground that in the registration certificate, fuel and lubricant has been mentioned as raw-material, and in coming to the conclusion, the learned Tax Board has relied upon a decision of this Court. In that view of the matter, I do not find any error in the order of Tax Board requiring interference. The revision petition is, therefore, dismissed summarily. ( N P GUPTA ),J. /tarun/