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2013 (5) TMI 781 - RAJASTHAN HIGH COURTLevy of the additional surcharge - Notice for levy not issued - Rate of tax - Held that:- Both, the Tax Board as also the Deputy Commissioner (Appeals), are justified in coming to the correct conclusion. The assessee had deposited the due tax in accordance with notification dated March 7, 1994 bearing No. 929, F.4(8)FD/Gr.-4/94-71 wherein in the case of asseessee and similarly situated dealers tax rate of four per cent, was prescribed. It is also stated in the said notification that even there is no requirement of filing of form C when the sale is outside the State of Rajasthan. Both the appellate authorities came to the correct conclusion that under section 8(5) of the Central Sales Tax Act and sections 4 and 5 of the Rajasthan Sales Tax Act, the tax rate is only four per cent and no additional surcharge is leviable. There was no occasion of levying additional tax as it could not have exceeded the rate prescribed at the rate of four per cent under section 8(1) of the Act. It is also clear on perusal of the assessment order that no case was made out by the assessing officer that the case of the assessee-respondent falls within the provisions of section 8(3) of the Central Sales Tax Act. - Tax Board as well as the Deputy Commissioner (Appeals) came to the correct conclusion. No illegality, impropriety or perversity has been noticed in the orders of the two appellate authorities. There is a concurrent finding of fact and no question of law arises, particularly in view of the judgments of the honourable apex court [1991 (10) TMI 271 - SUPREME COURT OF INDIA]. - Decided against Revenue.
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