1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR : O R D E R : Asstt. Commercial Taxes Officer, Flying Squad, Banswara Vs. M/s Gujarat Cooperative Milk Marketing Federation, Udaipur (S.B. Civil (VAT) Revision Petition No.234/2010) DATE OF ORDER : December 10, 2010 P R E S E N T HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS _________________________________________ Mr. Vineet Kumar Mathur for the petitioner. BY THE COURT : In the instant VAT revision petition, filed under Section 84 of the Rajasthan Value Added Tax Act, 2003, Assistant Commercial Taxes Officer, Flying Squad, Banswara is challenging judgment dated 24.06.2010 passed by Rajasthan Tax Board, Ajmer in Appeal No.492/2009/Udaipur, whereby, learned Tax Board has dismissed the appeal filed by the Revenue. Having heard learned counsel for the petitioner, I am of the opinion that learned Tax Board has passed impugned judgment on the basis of facts and circumstances of the case while following the judgment of 2 Hon'ble Supreme Court reported in (2002) 1 SCC 279, State of Rajasthan and Another v. D.P. Metals. In my view, no question of law, therefore, emerges in this revision petition for consideration. In this view of the matter, no interference is required with the judgment impugned. Hence, this revision petition is dismissed. (Gopal Krishan Vyas) J. Ojha, a.