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TMI Blog1985 (8) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... egally levied upon the assessee in the circumstances of the case. The assessee, M/s. Rajasthan Roller Flour Mills Private Ltd., Kota, carried on business of purchase of wheat and manufacture of wheat flour, maida, suji, etc. The assessee was registered as a dealer under the provisions of the Act. During the period November 10, 1969 to October 30, 1970, relating to the assessment year 1970-71, the assessee purchased certain quantity of wheat on payment of sales tax at the full rate of 2 per cent and some other quantity of wheat was purchased by him under section 5C of the Act, on payment of concessional rate of sales tax at the rate of 1 per cent. The wheat so purchased was converted by the assessee into wheat flour (atta), maida, suji, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16, 1979. The Board of Revenue held that it could not be concluded from the circumstances of the case that there was deliberate intention on the part of the assessee to conceal the facts for evasion of payment of tax. It was observed by the Board of Revenue that no mens rea was proved and that the assessee claimed exemption on a mistaken impression that he had paid full tax. It was argued before the Board of Revenue that in the quantum appeal filed by the assessee, the learned single Member of the Board held that tax at the rate of 1 per cent more should be realised from the assessee on the purchase of that quantity of wheat which was purchased by him at the concessional rate under section 5C of the Act. Learned counsel for the department s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red atta, maida or suji from the said wheat and sold the same, then the sale would not be taxable as it would be subsequent sale of the same taxable commodity, which has already been subjected to payment of sales tax. Learned counsel for the assessee drew our attention to the decision of a Division Bench of the Board of Revenue in Assam Roller Flour Mills v. Commercial Taxes Officer, Special Circle I, Jaipur 1975 RRD 255. In that case the assessee milled the tax-paid wheat into atta, maida and suji and argued that the sale of those commodities cannot be taxed. The Board of Revenue held that the phrase "in all forms" governed the matter and once the sale or purchase of wheat is tax-paid, the sale of maida and suji manufactured out of the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le on the sale of maida or suji. In these circumstances, it cannot be held that the assessee had deliberately furnished inaccurate particulars or there was any intentional misrepresentation on the part of the assessee in not showing the sales of atta, maida and suji in the taxable turnover while the said sales were shown in the tax-paid turnover of the assessee. We are unable to hold that there was any wilful or deliberate intention on the part of the assessee to conceal the facts or to evade the payment of tax. We, therefore, agree with the view taken by the Board of Revenue in its order dated February 16, 1979. There is no force in this revision petition and the same is dismissed. The parties are left to bear their own costs of the proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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