1 S.B. Sales Tax Revision Petition No. 62/2008 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Sales Tax Revision Petition No. 62/2008 Assistant Commissioner, Commercial Taxes, Special Circle, Kota Versus M/s. Samecor Glass Ltd., Kota. Date: 21.10.2010 Hon'ble Mr. Narendra Kumar Jain,J. Mr. R.B. Mathur with Mr. A. Kaushik, for the petitioner. Mr. Vivek Singhal, for the respondent. BY THE COURT: Learned counsel for the both the parties contended that controversy involved in the present case has already been decided by the Hon'ble Apex Court in case Commercial Taxation Officer, Udaipur Vs. Rajasthan Taxchem Ltd., reported in [2007] 5 VST 529(SC) and by this Court in case Commercial Taxes Officer, Anti Evasion, Bhilwara Vs. M/s. Bhilwara Spinners Ltd., reported in 2007 Tax Update Volume 18 Part 3 Page 29, therefore, present case is fully covered by the aforesaid decisions, therefore, present revision petition may be disposed of in the light of reasons recorded by Hon'ble Apex 2 S.B. Sales Tax Revision Petition No. 62/2008 Court and this Court in the above-referred judgments. As agreed by learned counsel for both the parties, revision petition is disposed off being covered by above referred judgments and on the basis of reasons mentioned therein. (Narendra Kumar Jain),J. Manoj, Item No.3.