COMMERCIAL TAXES OFFICER, PALI vs M/S. PARAKH UDYOG . — C.A. No. 6630/2003
Case under Section XV. Status: Disposed.
CNR: SCIN010134032000
Filing Date
10-Aug-2000
Registration No
C.A. No. 6630/2003
Diary Number
13403/2000
Order Date
31-Oct-2013
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Last updated 06-Jun-2026
Acts & Sections
Petitioner(s)
-
1.COMMERCIAL TAXES OFFICER, PALI
Adv. MILIND KUMAR
Respondent(s)
-
1.M/S. PARAKH UDYOG .
Adv. SURYA KANT
Case History
Summary of C.A. No. 006630/2003 (Commercial Taxes Officer, Pali v. M/S. Parakh Udyog) The Supreme Court dismissed the appellant's appeal on October 31, 2013, without deciding the merits. The case concerned whether breaking stone ballast and grinding dolomite/marble into powder constitutes "manufacturing" under Rajasthan Sales Tax Act, 1989, to qualify for tax exemption. The Court declined to adjudicate because the appellant's counsel failed to produce the relevant New Sales Tax Incentive Scheme, 1989, necessary for merit-based decision. The question of law was kept open, with no costs imposed. This case analysis is maintained by casestatus.in based on publicly available court records.
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