TMI Blog1996 (11) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... sthan High Court under section 15 of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as the RST Act ) which with the coming into force of the Rajasthan Taxation Tribunal Act, 1995 stood transferred to this Tribunal in terms of sections 7 and 15 of that Act and is directed against judgment dated June 24, 1994 in appeal No. 393/93/Jaipur of the Rajasthan Sales Tax Tribunal (as the Rajast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore levied interest under section 11B, RST Act of Rs. 3,299 for this. The assessee disclosed a total taxable turnover of Rs. 1,86,02,913 and had deposited tax of Rs. 11,16,406. However, the assessee had not included an amount of Rs. 5,04,132 in the taxable turnover declared claiming this amount was on account of goods given as bonus to purchasers. The AA included this amount in the taxable turnov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed by the impugned order following an earlier decision of the Board in the case of the same assessee involving the same point for an earlier assessment year. 5.. We have heard the learned counsel for the parties and have perused the record including the original record of the AA. 6.. The RST Act does not speak of bonus. The RST Act in section 2(p) which defines sale price speaks of an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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