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TMI Blog2002 (12) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent-trader which had been levied by the Assessing Officer alleging dishonest intention and evasion of sales tax for the transaction of sale of certain quantity of mustard oil tanks. The Assessing Officer levied the penalty presuming that the respondent-trader is guilty of evasion of sales tax on the sale of the aforesaid oil-tanks since there were cuttings on the bilty indicating that the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t even though the cuttings were there on the bilty, the transaction of sale took place in the State of Rajasthan and sales tax to the extent of per cent was also paid amounting to Rs. 1,222 which earlier had wrongly been shown to be 1 per cent. As the error in calculating the percentage of sales tax could be detected since sales tax should have been shown (half) per cent in place of 1 per cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he is alleging evasion of sales tax at the instance of the respondent even if there be cuttings on the bilties because the respondent-trader has already paid (half) per cent tax on this transaction of sales which comes to Rs. 1,222.60 for 90 quintals of oil. This was purchased from Uma Shankar Oil Mills which is based in Rajasthan meaning thereby that the respondent-trader had paid the sales tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Uma Shankar Oil Mills at Rajasthan. The Deputy Commissioner (Appeals) as also the Rajasthan Tax Board are therefore wholly justified in setting aside the imposition of penalty alleging evasion of sales tax on this transaction of sale. The impugned orders therefore does not require any interference and hence this revision petition stands dismissed. 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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