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2011 (3) TMI 1415 - SC - VAT and Sales TaxRevision petition - rectification/amendment - assessing officer holding that articles sold by the assessee-respondent, should be levied sales tax at 10 per cent instead of eight per cent, treating them as separate articles from plastic goods/products - Deputy Commissioner (Appeals), set aside the demand for difference of tax imposed at two per cent as also the penalty and interest - Taxation Board set aside order passed by the Deputy Commissioner (Appeals), and restored order passed by the tax assessing officer - assessee-respondent thereafter filed a rectification/amendment application purportedly under section 37 of the Act - Taxation Board modified its earlier order that since no such evidence is available on record from which it could be established that the assessee-respondent had the mala fide intention behind recovering the tax at the rate of eight per cent, the order of levying penalty is not justifiable – Held that:- Taxation Board while passing that order exceeded its jurisdiction by re-appreciating the evidence on record and holding that there was no mala fide intention on the part of assessee-respondent for tax evasion. Such re-appreciation of the evidence to come to a contrary finding was not available under section 37 of the Act of 1994 while exercising the power of rectification of error apparent on the face of the records, orders passed by the Taxation Board on January 22, 2009 as also the impugned order and judgment passed by the High Court upholding the said order of the Taxation Board are hereby set aside and quashed and the original order passed by the assessing officer is restored, appeal is allowed
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