Judgment:
Ajay Rastogi, J.
1. Since the grievance raised in all the writ petitions are similar, the same are being disposed of by this common order.
2. Instant writ petitions have been filed by the petitioner-company assailing the notice served by the Assessing Authority under Rajasthan Value Added Tax Act, 2003 for different financial years.
3. It has been alleged in the notice the Assessing Authority that the petitioner-company has established its telecom infrastructure for providing broad band services for which Optical Fiber Cables (OFC) have been laid down and thus it comes within the meaning of goods covered under the Sales Tax/VAT and is liable to be taxed.
4. After notice was served, the petitioner, while submitting reply, raised certain objections holding that it is exempted in view of Entry No. 12 of the Schedule I appended to the Act, 2003. At the same time, further objections were raised that in the light of judgment of the Apex Court in AIR 2006(SC)1383 it is not covered under the Act, 2003. It has been further urged that if the Assessing Authority relied on the expert report, opportunity should have been granted to cross examine and the petitioner has already furnished expert report in support of its submission and in such circumstances, fair opportunity of hearing has not been afforded for cross examination by the Assessing Authority in absence of which prejudice has been caused to the petitioner and the right of hearing, as provided, will remain an empty formality.
5. Counsel for petitioner further submits that while dealing with the preliminary objections raised by the petitioner, the Assessing Authority has overruled certain objections as evident from the order-sheet of 04/03/2010 and copy of the expert report on which he has relied upon has been supplied but in view of what has been expressed by the Assessing Authority, the petitioner will be deprived of a fair opportunity of hearing which is always expected from the Assessing Authority while arriving at a final conclusion. Taking note thereof, counsel submits that the very process initiated by the Assessing Authority in serving notice upon the present petitioner under the Act, 2003 is without jurisdiction.
6. In the opinion of this Court, the Assessing Authority under the Act, 2003 certainly holds competence to examine and make assessment but the question as to whether the goods for which notice has been served upon the petitioner by the Assessing Authority is exempted under Entry No. 12 appended to Schedule-I to the Act, 2003 and objections are certainly available to the petitioner to raise before the Assessing Authority and it is always expected from the Assessing Authority to examine independently while arriving at a final conclusion while making assessment in reference thereto.
7. Any opinion, if expressed by the Court at this stage, may prejudice the rights of either parties, hence the Court would like to refrain from making any observation in regard to the submissions being made but at the same time, this Court would like to observe that if the petitioner has furnished expert opinion in support of the submissions made, at least the petitioner may be permitted to examine its own expert in support of the report furnished which will be helpful for the Assessing Authority to arrive at an an independent conclusion.
8. Taking note of the overall submissions made, this Court does not find any substance to interfere at this stage. However,it is made clear that after affording opportunity, as observed supra, the Assessing Authority may decide in accordance with law.
9. With these observations/directions, the writ petitions stand disposed of.