[1] SB SALES TAX REVISION PETITION NO. 88/2010 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR O R D E R S.B. SALES TAX REVISION PETITION NO.88/2010 COMMERCIAL TAXES OFFICER, AJMER Vs. M/s JAI NARAIN RADHEYSHYAM DATE OF ORDER : 27.09.2010 HON'BLE MR. JUSTICE NARENDRA KUMAR JAIN Mr. R.B. Mathur, for the petitioner. **** Heard learned counsel for petitioner. Department has preferred this revision petition challenging the impugned order passed by the Rajasthan Tax Board, Ajmer dated 18.01.2010, whereby second appeal preferred by petitioner has been dismissed. Commercial Taxes Officer vide impugned assessment order dated 16.03.2009 levied reverse tax to the tune of Rs.16,787/- and interest thereon amounting to Rs. 4,062/-. Being aggrieved with the same, the assessee preferred an appeal. First Appellate Authority vide order dated 19.05.2009 allowed the appeal of the assessee and set aside the levying order of reverse tax and interest passed by the Assessing Authority. Thereafter the Department preferred second appeal, which [2] SB SALES TAX REVISION PETITION NO. 88/2010 was also dismissed by the Rajasthan Tax Board. I have considered the submissions of learned counsel for petitioner in the light of reasons assigned by the First Appellate Authority as well Second Appellate Authority for setting aside the reverse tax and interest levied by the Assessing Authority. The Appellate Authority has recorded a finding of fact that input of opening stock was rightly taken, therefore, reverse tax could not have been levied in the present case. The said finding of fact has been affirmed by the Rajasthan Tax Board while dismissing second appeal of the Department. There is concurrent finding of fact by both the Appellate Authorities and the same cannot be interfered with by this Court in revisional jurisdiction. No question of law arises in the present revision petition and the same is, accordingly, dismissed in limine. (NARENDRA KUMAR JAIN),J. /KKC/ [3] SB SALES TAX REVISION PETITION NO. 88/2010 S.B. CIVIL MISC. STAY APPLICATION NO.1896/2010 IN S.B. SALES TAX REVISION PETITION NO.88/2010 COMMERCIAL TAXES OFFICER, AJMER Vs. M/s JAI NARAIN RADHEYSHYAM DATE OF ORDER : 27.09.2010 HON'BLE MR. JUSTICE NARENDRA KUMAR JAIN Mr. R.B. Mathur, for the petitioner. **** Since revision petition has been dismissed, therefore, the stay application does not survive and the same also stands dismissed. (NARENDRA KUMAR JAIN),J. /KKC/