2013 (3) TMI 109

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....als, Commercial Taxes Department, Ajmer. The said application was filed along with an appeal under Section 83 of the Rajasthan Value Added Tax Act,2003 (hereinafter `RVAT Act'). Counsel for the petitioner submits that the dispute in the present matter relates to rate of tax determinable on the classification of the goods manufactured by the petitioner company under Entry 163 of Schedule IV of the RVAT Act (4% ad valorem),which relates to sugar candy made of sugar with glucose, butexcluding cocoa or Entry (residual) under Schedule V of the RVAT Act (12.5% as valorem). Counsel submits that the petitioner company filed its return treating its goods classification under Entry 163 of Schedule IV and paying tax at the rate of 4% leviable i....

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....paid tax allegedly short paid discretion ought to have been exercised by the Tax Board in favour of the petitioner company and against the deposit of interest during the interregnum of hearing of the appeal. He submits that the petitioner company is not running away from the merits of the case and is willing to have the appeal adjudicated finally within fifteen days. It is submitted that the petitioner company is a well established and reputed company and there is no possibility whatsoever of the allegedly due amounts not being paid to the department in the event of the dismissal of the appeal. Learned counsel for the department would submit that the order dated 26-7-2012 is a discretionary order and there is no occasion to interfere the....