1989 (2) TMI 383

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..... 0 to 30th September, 1971, 1st October, 1971 to 30th September, 1972 and 1st October, 1972 to 30th September, 1973. By this common order the Tribunal has set aside the penalty imposed on the dealer under section 16(1)(e) of the Rajasthan Sales Tax Act for non-inclusion of cinder (burnt coal purchased from railways) in the returns filed by the dealer for these three periods of assessment. The asses .....

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..... essment. Hence these revisions by the department. The penalty provided in section 16(1)(e) of the Rajasthan Sales Tax Act, 1954 is attracted if any person "has concealed any particulars from any return furnished by him or has deliberately furnished inaccurate particulars therein". It is obvious that the penalty is attracted when the act of the dealer is a conscious act of concealment of any pa .....

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..... ities and the same was not shown in the return since the dealer contended that the transaction was not exigible to sales tax. There is thus no infirmity in the Tribunal's order setting aside the penalty imposed by the assessing authority under section 16(1)(e) of the Rajasthan Sales Tax Act. Consequently, these revisions are dismissed. No costs. Petitions dismissed. - - TaxTMI - TMITax - .....

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