1990 (12) TMI 310

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....jasthan Sales Tax Tribunal, Ajmer, dated March 31, 1990, by which the appeal of the assessee has partly been allowed and tax, interest and penalty imposed under section 7AA of the Rajasthan Sales Tax Act, 1954 (hereinafter to be called "the Act") of Rs. 9,120, Rs. 4,560 and Rs. 6,567, respectively have been set aside. The facts of the case giving rise to this revision petition may be summarised th....

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....urse of manufacturing, there is wastage of gases which evaporate. The assessing authority has disallowed the shortage of part of the gases without any basis. The proper course for the assessing authority, before disallowing the shortage is he should have either given the finding on the basis of printed material regarding this industry that in the manufacture of chlorinated paraffin gases only this....

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....shortage of chlorine gas and gave rise to a presumption of its suppressed sale and burden of rebutting it was on the assessee and not on the department. He also contended that the Tribunal should have remanded the case to the assessing authority for determining the correct estimated wastage of gas resulting in the manufacturing process of the chlorinated wax. There is no substance in this revis....