1989 (1) TMI 334

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....in an appeal by the assessee. The department took action against the assessee for concealment of a transaction which is punishable in accordance with section 16(1)(i) of the Rajasthan Sales Tax Act, 1954. This action of the department has been set aside by the Tribunal, in the assessee's appeal, by the impugned order. A perusal of the Tribunal's order shows that it accepted the department's case....

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....al. The question, therefore, is whether this fact, coupled with the attendant circumstances, justify the conclusion of concealment reached by the assessing authority. The Tribunal has merely said that this fact alone is not sufficient to prove concealment, without taking into account the attendant circumstances and even caring to see the tax due on that transaction had been paid or not. It is, the....