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TMI Blog2009 (10) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... Anjali Jamkhedkar, learned penal lawyer for the respondent-State. Though the matter is listed on the question of admission, but with the consent of the parties and as the reply has been received, the matter is finally heard. The petitioner, who is dealing in certain electrical goods and in the pumping sets had filed his sales tax return showing that on the starters and switches only three p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t been decided though was raised, therefore, the same be also decided. The said application came to be dismissed on June 28, 2008 in Rectification Case No. 8/CTAB/08 (for the period between April 1, 1988 to March 31, 1989). The Board held that the question was not raised before them. Therefore, the application under section 71 was not maintainable. The Board accordingly, rejected the applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bad as the tax was paid at the rate of three per cent only, while in fact the starter would attract the rate of 12 per cent. After holding so, the assessing officer imposed the penalty. Once the tax rate is held to be three per cent and it is further held that imposition of the tax at the rate of 12 per cent is bad, then the return filed by the present petitioner cannot be held to be false, wrong ..... X X X X Extracts X X X X X X X X Extracts X X X X
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