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TMI Blog1992 (3) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and, therefore, the assessing authority enhanced the turnover and levied the tax under section 10(4) of the Rajasthan Sales Tax Act and have also levied penalty under section 7AA of the Act. In appeal before the Deputy Commissioner (Appeals), the appellate authority has reduced the enhanced turnover from Rs. 14,000 to Rs. 17,000 and Rs. 18,000 to Rs. 9,000 and the appeal was partly allowed. Before the Rajasthan Sales Tax Tribunal, the matter was challenged and the Tribunal came to the conclusion that there is no ground or justification for framing the assessment under best judgment basis without serving summons on the witness, who under the circumstances, would have been the most relevant witness to be cross-examined both on behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of the established principles of law and no illegality is found therein. 4.. Regarding the question of levy of tax on old glass bottles, the Sales Tax Tribunal has come to the conclusion that the purchases by the assessee must have directly or indirectly suffered levy of tax and no tax at second time could be levied. The Karnataka High Court in Subramanya Reddy and Co. v. Karnataka Appellate Tribunal [1985] 59 STC 84 has taken the view that the purchases of bottles from hawkers cannot be made liable to tax and the fact that they are second hand bottles, is sufficient to hold that there was earlier sale of bottles, which was liable to tax. This Court has also taken the same view in the case of A.C.T.O. v. Ganganagar Bottles Suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ambit that the notice should be explicit giving details of the delay in submission of returns. This Court has already taken this view in similar matters that if no finding has been given in the order that the failure to furnish return was without reasonable cause, then no penalty can be levied. The tax in this case was deposited voluntarily before the assessment. Though mens rea is not an essential ingredient for levy of penalty under section 7AA, but penalty could be levied only when there is no reasonable cause. Section 7A of the Rajasthan Sales Tax Act provides for provisional assessment in a case where return has not been submitted. It is expected from the assessing authority in a case where the returns are not submitted as required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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