1979 (4) TMI 145

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....RASAD, J.-These two reference applications can conveniently be disposed of together by a common order. These matters relate to the assessment of sales tax for the assessment years 1966-67 and 1967-68 of M/s. Motilal Omprakash of Jaipur (hereinafter referred to as "the assessee"). The Reference Application No. 234 of 1975 relates to the assessment year 1967-68 and the demand notice, which is in ....

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....ts, which the assessing authority thought, should be realised from the assessee by way of tax on account of difference between the rate of 7 per cent which should have been charged for the sale of the aforesaid articles, and the rate of 6 per cent, which was actually charged in the earlier assessment orders. It is not in dispute that the amount, which forms the subject-matter of these two referenc....

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....of the turnover when such part had been assessed at a rate lower than that prescribed under the Act?" Learned counsel for both the parties are agreed that the question, which is sought to be referred in both the reference applications, stands decided, so far as this Court is concerned, by the decision of a Division Bench of this Court in Indian Hume Pipe Company Ltd. v. State of RajasthanI.L.R.....

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....e could be taken to the provisions of section 12 of the Act. In this view of the matter, we find that the orders passed by the Deputy Commissioner (Appeals), Commercial Taxes, and the Board of Revenue for Rajasthan holding that the proceedings under section 12 of the Act could not be taken, when the assessment was made at a lower rate than that prescribed under the Act, cannot be sustained, in vie....