1991 (11) TMI 225

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....roceedings under section 12 of the Rajasthan Sales Tax Act were taken and the assessee was given opportunity to produce the books of account but the books of account were not produced nor the debit notes were produced, therefore, the escaped turnover was calculated on estimate basis. The assessing authority levied the tax in respect of the turnover determined and has also levied penalty under section 16(1)(i). The appeal was rejected by the Deputy Commissioner (Appeals), and the levy of tax was upheld but the penalties were set aside. In the second appeal preferred before the Sales Tax Tribunal by the assessee in respect of tax and by the assessing authority in respect of penalty, the levy of tax was set aside and the appeal in respect o....

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....may not be replaced. A number of authorities have been cited from both the sides. I have considered the arguments of both the parties and I have gone through the record. The definition of sale price as provided under section 2(p) of the Rajasthan Sales Tax Act, 1954, clearly envisages that only that amount which is paid or is payable to a dealer as consideration for sale of goods will be included in the sale price. This definition has further been extended to include such further sums which might be charged for anything done by the dealer in respect of the goods at the time of or before the delivery. If the dealer is charging one sale price irrespective of the warranty for the second and subsequent years then the position may be diffe....