9911796707
TMI Blog1998 (11) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 15 of the Rajasthan Sales Tax Act, 1954 (for short, the Act ) stands transferred on to the file of this Tribunal under section 15 of the Rajasthan Taxation Tribunal Act, 1995 for disposal. 2.. The facts lie in a brief compass. The petitioner on September 3, 1987 framed the assessment order for the assessment years 1983-84 and 1984-85 under section 10 of the Act and raised the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The factual position is that the respondentCorporation used to supply cement to various agencies in the State and raised the provisional bills which specified the sale price of the cement. As per the sale price of the cement the sales tax was levied. Thereafter when the final bills were prepared the sale price shown in those bills was bit higher than the sale price shown in the provisional bills. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es tax thereon collected it was soon deposited along with the revised returns filed by the respondent-Corporation. There was no intention on the part of the respondent-Corporation to evade or avoid the payment of sales tax. 6.. We disallow this revision petition and uphold the order of the Tax Board dated August 24, 1992 with no order as to costs. Petition dismissed. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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