Classification of printed binded voter lists – The petitioner challenged three assessment orders passed on 11.11.2022; two under the GST Act and one under the Rajasthan VAT, 2003. The petitioner is trading in the printed binded voter lists/voters slip which it describes as a book and submitted that the books are exempt under the Notification No.02 of 2017- CT (Rate) dated 28.06.2017. But even then the respondents are taxing it by alleging that it is not in the shape of a book. The court observed that the issue requires consideration. The respondents’ counsels sought time and are allowed two weeks' time for filing counter affidavit.

Held that:- The Hon’ble High Court directed the petition to be listed for admission/final disposal on 04.01.2023 and further directed that it will be open for the petitioner to file appeal. It is provided that till the limitation for filing of appeals expires the respondents shall not take any coercive steps for releasing the disputed amount.