9911796707
TMI Blog1996 (4) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... over were: Rs. Gross turnover 74,58,005.36 Tax free turnover 126.47 Tax paid turnover 64,12,400.23 Inter-State sales 50,254.48 Taxable turnover 9,95,224.83 4. The controversy in hand relates to the tax-paid turnover. An examination of the books and accounts during the course of assessment for 1972-73 under section 10 of the Rajasthan Sales Tax Act, 1954 ("the 1954 Act", for short) by the Commercial Taxes Officer, Special Circle, Jodhpur ("CTO", for short) revealed that the tax-paid turnover which related to the sale of truck parts, jeeps parts, motor parts, general parts, tyres and tubes, petrol, Tata diesel vehicles, etc., included sales of Rs. 2,73,080.46 of various items where the petitioner had indicated separately in the invoices a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, briefly put is that the same Deputy Commissioner (Appeals) had by an order dated April 9, 1984 (copy of which is annexure 6 to his petition) accepted the appeals of the present petitioner and set aside the penalties imposed on the same grounds for the assessment years 1969-70, 1970-71 and 1971-72. 10.. A perusal of the order dated April 9, 1984 of the Deputy Commissioner (Appeals) would show that the penalties imposed for the assessment years 1969-70, 1970-71 and 1971-72 were on the basis of the assessment proceedings for the assessment year 1972-73 and did not arise out of the assessment proceedings for the assessment years 1969-70, 1970-71 and 1971-72. Nor were the assessments for these years reopened under section 12 of the 1954 Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner in revision, because at the date on which the petition was moved the period prescribed by section 33-A of the Act had not expired. We are unable to hold that because a revision application could have been moved for an order correcting the order of the Income-tax Officer under section 35, but was not moved, the High Court would be justified in dismissing as not maintainable the petition, which was entertained and was heard on the merits." 2.. The case of the petitioner is that he effected the sales of sales tax paid goods to the various departments of the Government, on their insistence the sale price was bifurcated by showing retail price as per manufacturer's list and sales tax charged in the bills, if this would not had b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
