1 S.B. CIVIL (SALES TAX) REVISION NO.5128/2004 (DRJ) (C.T.O. Special Circle, Sriganganagar Vs. M/s.Uma Oil & General Mills) Date of Order :: 8th February 2008. HON'BLE MR. JUSTICE DINESH MAHESHWARI Mr.Rishabh Sancheti for Mr.V.K.Mathur for the petitioner Mr.G.R.Goyal for the non-petitioner … Learned counsel Mr. G.R.Goyal has put in appearance for the non-petitioner. Heard learned counsel for the parties and perused the record. In the circumstances of the case, delay of three days in filing the revision petition is condoned. The petition be registered to its regular number. Learned counsel for the parties have been heard on merits. Learned counsel for the parties are ad idem that the subject matter of this revision petition stands covered against the petitioner in view of the decision of this Court in S.B. Civil (Sales Tax) Revision No. 257/2007 (C.T.O. Special Circle, Sri Ganganagar Vs. M/s. Uma Oil & General Mills), decided on 30.10.2007 against the common order dated 21.01.2004 passed by the Tax Board. It is noticed from the certified copy of the order dated 2 30.10.2007 as placed for perusal by the learned counsel that this Court has found with reference to sub-clause (b) of condition 9 of the Rajasthan Sales Tax Incentive Scheme, 1987 that in case of breach of condition mentioned in the exemption certificate, the case though could have been treated as the one of escapement of tax; but, for assessment on account of such escapement of tax, the order could have been passed within the period contemplated by Sections 10B and 12 of the Rajasthan Sales Tax Act, 1954. Such assessment having been made beyond the period of limitation has been set aside by the Appellate Authority and the appeals taken to the Tax Board have been dismissed. As noticed, the revision petition taken to this Court has also been rejected. Following the decision aforesaid, this revision petition stands dismissed on merits. (DINESH MAHESHWARI), J. MK