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TMI Blog2017 (3) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... the close of the month - penalty set aside - appeal dismissed - decided against Revenue. - S.B. SALES TAX REVISION PETITION No.70 of 2011 - - - Dated:- 29-8-2016 - MR.JAINENDRA KUMAR RANKA,J. For The Petitioner : MR. ARCHIT BOHRA JUDGMENT 1. Instant petition at the instance of Revenue is directed against the order dt. 24.03.2009 passed by the Rajasthan Tax Board, Ajmer allowing the appeal of the assessee. 2. The brief facts noticed are that a survey was conducted on 27.04.2007 at the business premises of the respondent-assessee and it was noticed that the assessee is a manufacturer of 'Bidi' (Tobacco Product) and is not depositing any tax. From 01.04.2007 to 3.4.2007 it was @ 4% whereas vide Notification dt.04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levied by the Assessing Officer and upheld by the Dy. Commissioner (A) but wrongly deleted by the Tax Board and contends that questions of law arise out of the order of the Tax Board. 6. I have considered the arguments advanced by the counsel for the petitioner and have perused the impugned order as well as other orders. 7. It is an admitted fact that though goods were being sold through challan but it was mentioned VAT Payable as per Schedule, if applicable as on date . Therefore, the assessee was not hiding anything from the Revenue. It is also noticed that on perusal of the impugned order that as per notification dt.17.02.2004, the assessee was entitled to deposit the tax on or before 14 days of the close of the month and such not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t year. by the 15th day of the month in respect of tax charged or collected from 1st day to 10th day of the month. For the tax charged or collected from 11th day to 30th day of the month upto 25th day of month and for the tax charged or collected from the 21st day of the month up to the end of the month shall be deposited within five days from the closing of the month. (b) Dealers with annual tax liability of rupees sixty lacs and above but of less than rupees 40 crore for the year preceding to the current assessment year. By the 20th day of the month in respect tax charged or collected upto 15th day of the month and for the tax charged or collected from the 16th day of the month upto the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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