1990 (12) TMI 310

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..... d March 31, 1990, by which the appeal of the assessee has partly been allowed and tax, interest and penalty imposed under section 7AA of the Rajasthan Sales Tax Act, 1954 (hereinafter to be called "the Act") of Rs. 9,120, Rs. 4,560 and Rs. 6,567, respectively have been set aside. The facts of the case giving rise to this revision petition may be summarised thus. The assessee is a manufacturer of .....

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..... which evaporate. The assessing authority has disallowed the shortage of part of the gases without any basis. The proper course for the assessing authority, before disallowing the shortage is he should have either given the finding on the basis of printed material regarding this industry that in the manufacture of chlorinated paraffin gases only this much of the percentage of gases evaporates or he .....

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..... tion of its suppressed sale and burden of rebutting it was on the assessee and not on the department. He also contended that the Tribunal should have remanded the case to the assessing authority for determining the correct estimated wastage of gas resulting in the manufacturing process of the chlorinated wax. There is no substance in this revision petition. No exception can be taken on the above .....

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