9911796707
TMI Blog1996 (11) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... ir (Technical Member).-This application for revision was filed before the Rajasthan 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sited on a monthly basis was at times deposited with some delay. The AA therefore 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 gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challenged by the assessee by way of a second appeal to the Board which was 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 bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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