1996 (3) TMI 495 - AT - VAT and Sales Tax

Summary

The Appellate Tribunal Rajasthan Taxation Tribunal dismissed the revision petition regarding imposition of penalty under section 16(1)(j) of the Rajasthan Sales Tax Act, 1954. The penalty was levied based on revised bills showing composite price, but it was found that the total amounts in original and revised bills were the same. The Deputy Commissioner and Rajasthan Tax Board held that penalty could not be imposed in this case. The revision petition was summarily dismissed.