TMI Blog1993 (9) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... questions of law arising out of its order: (1) Whether, in the facts and circumstances of the case, the Tribunal was justified in setting aside the levy of penalty under section 16(1)(e) of the Rajasthan Sales Tax Act? (2) Whether, in the facts and circumstances of the case, the levy of interest under section 11B is justified? Brief facts of the case are that the assessee, M/s. Baran Co-ope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee has not charged tax on the said chemical fertilizers and the same has been sold as tax-paid and, therefore, it was under bona fide belief that there was no liability of tax and therefore, penalty was not leviable. The assessing authority has also found that in respect of transaction of agricultural implements, which are exempt the assessee has collected tax, which has not been deposite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Rajasthan Sales Tax Tribunal, it was held that there was no mens rea attributable in the facts and circumstances of the case and the levy of penalty was set aside. With regard to liability of interest, the Tribunal came to the conclusion that the winnowers are exempted under section 4(1) and the amount which was collected, has already been deposited in the exchequer and, therefore, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oming to the conclusion that no offence under section 16(1)(e) has been made out and, therefore, it is not a case where any interference should be made. Regarding liability under section 11B of the Act, I have considered over the matter. The liability of interest could be created if there is valid liability of tax. If there is no liability of tax and if any person has collected any tax under mis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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