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TMI Blog2015 (2) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from the regular bill book of the petitioner firm and the petitioner firm had duplicate bill book as it could not get the aforesaid bills verified to have been issued from the regular bill books. Bill No.71 was issued from the original bill book of the petitioner firm, thus it is clear that bill no.71 was issued from duplicate bill book and thus petitioner firm has escaped that transactions fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 12264/- and Bill No.296 dated 18.02.2001 amounting to ₹ 24108/- for assessment purpose, issued by it for sale during the course of inter-state trade and commerce, and, as such, it is liable for C.S.T. and accordingly charged tax at the rate of 12% plus S.C., amounting to ₹ 5,020/- (4365+655). That apart, penalty of ₹ 10,040/- was also imposed on the petitioner under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Rajasthan Tax Board has rightly dismissed the second appeal of the petitioner. The petitioner firm did not issue the bills from the regular bill book for sale of Kota stone amounting to ₹ 36,372/-, which goods the petitioner firm sold during the course of inter-state trade and commerce. The assessing officer took it as unrecorded sale and imposed tax and penalty as also interest. The afor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner firm was also provided full opportunity of hearing before levy of tax and imposition of penalty but it failed to prove that the the bills were issued from regular bill book. The Deputy Commissioner (Appeal) has already reduced the amount of excess interest. The Rajasthan Tax Board has rightly maintained the levy of tax, penalty and interest on the alleged inter-state transactions. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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