IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR BENCH, JAIPUR ORDER S.B. Sales Tax Revision Petition No. 108/2005 Commercial Taxes Officer, Anti Evasion, Circle-I, Jaipur Vs. M/s. Arikson India Private Limited, Jaipur Date of order :: August 29, 2007 PRESENT HON'BLE DR. JUSTICE VINEET KOTHARI Mr. Amit Ratnawat on behalf of Mr. R.B. Mathur for the petitioner Mr. T.C. Jain for the respondent BY THE COURT: Learned counsels at bar submit that this revision petition is covered by a judgment of this court between the same parties, namely, S.B. Sales Tax Revision Petition No. 2/2007, CTO Vs. M/s. Arikson India Pvt. Ltd. decided on 23.01.2007, wherein this court upholding the order of the Tax Board and dismissing the revision petition filed by the Revenue, held that electronic items like spare parts, tools and testers, power plants and software required in electronic and telecommunication are covered by notification dated 27.03.1995 and are taxable at concessional rate of 2% and not at residuary rate of 10%. The said judgment was rendered by the learned Single Judge following another judgment of this court in CTO, Udaipur & Anr. Vs. M/s. Allied Electronic & Magnetics Ltd. & Anr. reported in (2006) 15 Tax Update 322. In view of the aforesaid position, this revision petition deserves to be dismissed in the light of the judgment referred to hereinabove. This revision petition is accordingly dismissed. (Dr.VINEET KOTHARI),J. Pramod Item No. 13