TMI Blog1991 (11) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... unity to produce the books of account but the books of account were not produced nor the debit notes were produced, therefore, the escaped turnover was calculated on estimate basis. The assessing authority levied the tax in respect of the turnover determined and has also levied penalty under section 16(1)(i). The appeal was rejected by the Deputy Commissioner (Appeals), and the levy of tax was upheld but the penalties were set aside. In the second appeal preferred before the Sales Tax Tribunal by the assessee in respect of tax and by the assessing authority in respect of penalty, the levy of tax was set aside and the appeal in respect of penalty was rejected. The learned Government Advocate, Shri Bapna has contended before me that in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rguments of both the parties and I have gone through the record. The definition of sale price as provided under section 2(p) of the Rajasthan Sales Tax Act, 1954, clearly envisages that only that amount which is paid or is payable to a dealer as consideration for sale of goods will be included in the sale price. This definition has further been extended to include such further sums which might be charged for anything done by the dealer in respect of the goods at the time of or before the delivery. If the dealer is charging one sale price irrespective of the warranty for the second and subsequent years then the position may be different, but if it is optional to the purchaser to avail the benefit of the warranty or not to avail in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the sale of the commodity with warranty and without warranty or it was one price as contended by Mr. Bapna in all cases and if it is found that the price was one whether the warranty is taken or not, then no benefit can be availed by the assessee. But if the amounts charged are separate for the value of the commodity and the warranty charges and the said payment have not been collected from all the dealers, then the same will not form part of the sale price. With regard to the penalty I am of the opinion that the order of the Deputy Commissioner as upheld by the Sales Tax Tribunal is proper and no penalty can be levied in such a case where entries are existing in the books of account and the matter relate only to the interpretation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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