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TMI Blog2015 (4) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... nt sales tax revision petition is directed against the order dated August 20, 1999 passed by the Rajasthan Tax Board, Ajmeer, by which the appeal of the Revenue has been dismissed. The order pertains to the assessment year of 1994- 95. The brief facts which can be noticed are that a survey was conducted on May 20, 1994 and the authorized officer of the survey team found that 472 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ief of Rs. 59,730 and sustained a penalty of Rs. 270. The Revenue was not satisfied with the order of Deputy Commissioner (Appeals) and carried the matter in appeal before the Rajasthan Tax Board who vide the impugned order upheld the order of the Deputy Commissioner (Appeals) and after analyzing the material on record came to the conclusion that only two tins were found i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts advanced by the counsel for the Revenue and in my view, the Tax Board as well as the Deputy Commissioner (Appeals) after analyzing the material produced on record, have by elaborate exercise has come to the conclusion that only two tins of oil with a value of Rs. 900 could be said to be unrecorded otherwise the purchases were duly recorded as per the stock register on the day of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is a finding of fact is essentially based on the material placed before both the appellate authorities who have in unison found only excess stock to the tune of Rs. 900. In view of the above facts and circumstances of the case, no question of law can be said to arise. I do not find any infirmity, illegality or perversity in the order passed by the Tax Board. Consequently, the revision pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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