9911796707
TMI Blog1998 (11) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... icial Member).-This revision petition which was filed before the High Court under section 15 of the Rajasthan Sales Tax Act, 1954 (for short, "the Act") stands transferred on to the file of this Tribunal under section 15 of the Rajasthan Taxation Tribunal Act, 1995 for disposal. 2.. The facts lie in a brief compass. The petitioner on September 3, 1987 framed the assessment order for the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oint involved in this case pertains to the amount of interest of Rs. 3,018. The factual position is that the respondentCorporation used to supply cement to various agencies in the State and raised the provisional bills which specified the sale price of the cement. As per the sale price of the cement the sales tax was levied. Thereafter when the final bills were prepared the sale price shown in tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me. When the difference amount was realised in the final bills and the sales tax thereon collected it was soon deposited along with the revised returns filed by the respondent-Corporation. There was no intention on the part of the respondent-Corporation to evade or avoid the payment of sales tax. 6.. We disallow this revision petition and uphold the order of the Tax Board dated August 24, 1992 wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
