1989 (2) TMI 383

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.... by the Rajasthan Sales Tax Tribunal relating to three periods of assessment, namely, 1st October, 1970 to 30th September, 1971, 1st October, 1971 to 30th September, 1972 and 1st October, 1972 to 30th September, 1973. By this common order the Tribunal has set aside the penalty imposed on the dealer under section 16(1)(e) of the Rajasthan Sales Tax Act for non-inclusion of cinder (burnt coal purcha....

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....e imposition of penalty under section 16(1)(e) of the Act in respect of all these three periods of assessment. Hence these revisions by the department. The penalty provided in section 16(1)(e) of the Rajasthan Sales Tax Act, 1954 is attracted if any person "has concealed any particulars from any return furnished by him or has deliberately furnished inaccurate particulars therein". It is obvi....